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|
As Introduced
123rd General Assembly
Regular Session
1999-2000 | S. B. No. 152 |
SENATOR CUPP
A BILL
To amend sections 319.54, 1547.54, 1548.07, 1548.071, 1548.08, 1548.11,
1775.24, 2101.16, 2105.06, 2105.061, 2106.10, 2106.11, 2106.13, 2106.15,
2106.16,
2106.18, 2106.19, 2106.22, 2107.63, 2109.32, 2109.67, 2113.03, 2113.23,
2113.53, 2113.54, 2113.86, 2115.16, 2117.25, 2117.251, 2127.02, 2127.03,
2127.04,
2127.31, 2127.41, 2129.07, 2329.83, 4503.12, 4505.06, 4505.10, 4549.41,
5731.16, and 5731.37; to amend, for the purpose of adopting new section
numbers
as indicated in parentheses, sections 2106.10 (2106.21), 2106.11 (2106.22),
2106.13 (2106.23), 2106.15 (2106.24), 2106.16 (2106.25), 2106.17 (2106.26),
2106.18 (2106.27), 2106.19 (2106.28), 2106.20 (2106.31), 2106.22 (2106.32),
and
2106.24 (2106.36); to enact new sections 2106.01, 2106.02, 2106.03, 2106.04,
2106.05, 2106.06, 2106.07, 2106.08, 2106.10, 2106.11, and 2106.13 and sections
2106.09, 2106.12, and 2106.14; and to repeal sections 2106.01, 2106.02,
2106.03, 2106.04, 2106.05, 2106.06, 2106.07, and 2106.08 of the Revised Code
to
adopt the provisions of the Uniform Probate Code in regard to the elective
share of a surviving spouse in the augmented estate of the decedent spouse.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF OHIO:
Section 1. That sections 319.54, 1547.54, 1548.07, 1548.071, 1548.08, 1548.11,
1775.24, 2101.16, 2105.06, 2105.061, 2106.10, 2106.11, 2106.13, 2106.15,
2106.16,
2106.18, 2106.19, 2106.22, 2107.63, 2109.32, 2109.67, 2113.03, 2113.23,
2113.53, 2113.54, 2113.86, 2115.16, 2117.25, 2117.251, 2127.02, 2127.03,
2127.04,
2127.31, 2127.41, 2129.07, 2329.83, 4503.12, 4505.06, 4505.10, 4549.41,
5731.16, and 5731.37 be amended; sections 2106.10 (2106.21), 2106.11
(2106.22), 2106.13 (2106.23), 2106.15 (2106.24), 2106.16 (2106.25), 2106.17
(2106.26), 2106.18 (2106.27), 2106.19 (2106.28), 2106.20 (2106.31), 2106.22
(2106.32), and 2106.24 (2106.36) be amended, for the purpose of adopting new
section numbers as indicated in parentheses; and new sections 2106.01,
2106.02, 2106.03, 2106.04,
2106.05, 2106.06, 2106.07, 2106.08, 2106.10, 2106.11, and 2106.13 and sections
2106.09, 2106.12, and 2106.14 of the Revised Code be enacted to read as
follows:
Sec. 319.54. (A) On all moneys collected by the county
treasurer on any tax duplicate of the county, other than estate
tax duplicates, and on all moneys received as advance payments of
personal property and classified property taxes, the county
auditor, on settlement with the treasurer and tax commissioner,
on or before the date prescribed by law for such THE settlement
or
any lawful extension of such THAT date, shall be allowed as
compensation for the county auditor's services the following
percentages:
(1) On the first one hundred thousand dollars, two and
one-half per cent;
(2) On the next two million dollars, eight thousand three
hundred eighteen ten-thousandths of one per cent;
(3) On the next two million dollars, six thousand six
hundred fifty-five ten-thousandths of one per cent;
(4) On all further sums, one thousand six hundred
sixty-three ten-thousandths of one per cent.
If any settlement is not made on or before the date
prescribed by law for such THE settlement or any lawful
extension of
such THAT date, the aggregate compensation allowed to the
auditor
shall be reduced one per cent for each day such THE settlement
is
delayed after the prescribed date. No penalty shall apply if the
auditor and treasurer grant all requests for advances up to
ninety per cent of the settlement pursuant to section 321.34 of
the Revised Code. The compensation allowed in accordance with
this section on settlements made before the dates prescribed by
law, or the reduced compensation allowed in accordance with this
section on settlements made after the date prescribed by law or
any lawful extension of such THAT date, shall be apportioned
ratably
by the auditor and deducted from the shares or portions of the
revenue payable to the state as well as to the county, townships,
municipal corporations, and school districts.
(B) From all moneys collected by the county treasurer on
any tax duplicate of the county, other than estate tax
duplicates, and on all moneys received as advance payments of
personal property and classified property taxes, there shall be
paid into the county treasury to the credit of the real estate
assessment fund created by section 325.31 of the Revised Code, an
amount to be determined by the county auditor, which shall not
exceed the following percentages:
(1) On the first one hundred thousand dollars, three and
one-half per cent;
(2) On the next three million dollars, one and
three-eighths per cent;
(3) On the next three million dollars, one per cent;
(4) On all further sums not exceeding one hundred fifty
million dollars, three-quarters of one per cent;
(5) On amounts exceeding one hundred fifty million
dollars, six-tenths of one per cent.
Such THE compensation shall be apportioned ratably by the
auditor and deducted from the shares or portions of the revenue
payable to the state as well as to the county, townships,
municipal corporations, and school districts.
(C) Each county auditor shall receive four per cent of the
amount of tax collected and paid into the county treasury, on
property omitted and placed by the county auditor on the tax
duplicate.
(D) On all estate tax moneys collected by the county
treasurer, the county auditor, on settlement semiannually with
the tax commissioner, shall be allowed, as compensation for the
auditor's
services under Chapter 5731. of the Revised Code, the following
percentages:
(1) Four per cent on the first one hundred thousand
dollars;
(2) One-half of one per cent on all additional sums.
Such THE percentages shall be computed upon the amount
collected and reported at each semiannual settlement, and shall
be for the use of the general fund of the county.
(E) On all cigarette license moneys collected by the
county treasurer, the county auditor, on settlement semiannually
with the treasurer, shall be allowed as compensation for the
auditor's
services in the issuing of such THOSE licenses one-half of one
per cent
of such THOSE moneys, to be apportioned ratably and deducted
from the
shares of the revenue payable to the county and subdivisions, for
the use of the general fund of the county.
(F) The county auditor shall charge and receive fees as
follows:
(1) For deeds of land sold for taxes to be paid by the
purchaser, five dollars;
(2) For the transfer or entry of land, lot, or part of
lot, to be paid by the person requiring it, fifty cents for each
transfer;
(3) For receiving statements of value and administering
section 319.202 of the Revised Code, one dollar, or ten cents per
hundred dollars for each one hundred dollars, or fraction of one
hundred dollars, whichever is greater, of the value of
the real property transferred or the used manufactured home or used
mobile home, as defined in division (B)(5) of section 5739.0210 of
the Revised Code, transferred, except no fee shall
be charged when the
transfer is made:
(a) To or from the United States, this state, or any
instrumentality, agency, or political subdivision of the United
States or this state;
(b) Solely in order to provide or release security for a
debt or obligation;
(c) To confirm or correct a deed previously executed and
recorded;
(d) To evidence a gift, in trust or otherwise and whether
revocable or irrevocable, between husband and wife, or parent and
child or the spouse of either;
(e) On sale for delinquent taxes or assessments;
(f) Pursuant to court order, to the extent that such THE
transfer is not the result of a sale effected or completed
pursuant to such THAT order;
(g) Pursuant to a reorganization of corporations or
unincorporated associations or pursuant to the dissolution of a
corporation, to the extent that the corporation conveys the
property to a stockholder as a distribution in kind of the
corporation's assets in exchange for the stockholder's shares in
the dissolved corporation;
(h) By a subsidiary corporation to its parent corporation
for no consideration, nominal consideration, or in sole
consideration of the cancellation or surrender of the
subsidiary's stock;
(i) By lease, whether or not it extends to mineral or
mineral rights, unless the lease is for a term of years renewable
forever;
(j) When the value of the real property or the manufactured or mobile
home or the value of the interest that
is conveyed does not exceed one hundred dollars;
(k) Of an occupied residential property, including a manufactured
or mobile home, being transferred to the builder of a new residence
or to the dealer of a new manufactured or mobile home when the former
residence is traded as part of the consideration for the new residence or
new manufactured or mobile home;
(l) To a grantee other than a dealer in real property or in manufactured
or mobile homes, solely for the purpose of, and as a step in, the prompt
sale of the real property or manufactured or mobile home to others;
(m) To or from a person when no money or other valuable
and tangible consideration readily convertible into money is paid
or to be paid for the real estate or manufactured or mobile home and
the transaction is not a
gift;
(n) Pursuant to division (B) of section 317.22, or to
section 2113.61 of the Revised Code, between spouses or to a
surviving spouse pursuant to section 5302.17 of the Revised Code
as it existed prior to April 4, 1985, between persons pursuant to
section 5302.17 or 5302.18 of the Revised Code on or after April
4, 1985, to a person who is a surviving, survivorship tenant
pursuant to section 5302.17 of the Revised Code on or after April
4, 1985, or pursuant to section 5309.45 of the Revised Code;
(o) To a trustee acting on behalf of minor children of the
deceased;
(p) Of an easement or right-of-way when the value of the
interest conveyed does not exceed one thousand dollars;
(q) Of property sold to a surviving spouse pursuant to
section 2106.16 2106.25 of the Revised Code;
(r) To or from an organization exempt from federal income
taxation under section 501(c)(3) of the "Internal Revenue Code of
1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, provided such
THE
transfer is without consideration and is in furtherance of the
charitable or public purposes of such THAT organization;
(s) Among the heirs at law or devisees, including a
surviving spouse, of a common decedent, when no consideration in
money is paid or to be paid for the real property or manufactured or mobile
home;
(t) To a trustee of a trust, when the grantor of the trust
has reserved an unlimited power to revoke the trust;
(u) To the grantor of a trust by a trustee of the trust,
when the transfer is made to the grantor pursuant to the exercise
of the grantor's power to revoke the trust or to withdraw trust assets;
(v) To the beneficiaries of a trust if the fee was paid on
the transfer from the grantor of the trust to the trustee or if the
transfer is made pursuant to trust provisions which became irrevocable at the
death of the grantor;
(w) To a corporation for incorporation into a sports
facility constructed pursuant to section 307.696 of the Revised
Code.
The auditor shall compute and collect the fee. The auditor
shall maintain a numbered receipt system, as prescribed by the
tax commissioner, and use such THE receipt system to provide a
receipt to each person paying a fee. The auditor shall deposit
the receipts of the fees on conveyances in the county treasury
daily to the credit of the general fund of the county.
The real property transfer fee provided for in division (F)(3) of this section
shall be applicable to any conveyance of real
property presented to the auditor on or after January 1, 1968,
regardless of its time of execution or delivery.
Sec. 1547.54. (A)(1) The owner of every watercraft requiring
registration under this chapter shall file an application for a
triennial registration certificate with the chief of the division of
watercraft on forms that shall be provided by the chief. The
application shall be signed by the following:
(a) If the watercraft is owned by two persons under joint ownership with
right of survivorship established under section 2106.17
2106.26 of the Revised Code,
by both of those persons as owners of the watercraft;
(b) If the watercraft is owned by a minor, by the minor and a parent or legal
guardian;
(c) In all other cases, by the owner of the watercraft.
(2) An application for a triennial registration of a watercraft filed
under division
(A)(1) of this section shall be accompanied by the following
fee:
(a) For canoes, kayaks, rowboats, and inflatable watercraft,
twelve
dollars;
(b) For class A watercraft, including motorized canoes,
thirty
dollars;
(c) For class 1 watercraft, forty-five dollars;
(d) For class 2 watercraft, sixty dollars;
(e) For class 3 watercraft, seventy-five dollars;
(f) For class 4 watercraft, ninety dollars.
(3) For the purpose of registration, any watercraft operated by
means of power, sail, or any other mechanical or electrical means
of propulsion, except motorized canoes, shall be
registered by length as prescribed in this
section.
(4) If an application for registration is filed by two persons
as owners
under division (A)(1)(a) of this section, the person who is
listed first on
the title shall serve as and perform the duties of the "owner"
and shall be
considered the person "in whose name the watercraft is
registered" for
purposes of divisions (B) to (P) of this section and for purposes
of all other
sections in this chapter.
(B) All registration certificates are valid for three years and are
renewable on a
triennial basis unless sooner terminated or discontinued in
accordance with this chapter. The renewal date shall be printed
on the registration certificate. A registration certificate may
be renewed by the owner in the manner prescribed by the chief. All fees shall
be charged according to a proration of the time
remaining in the registration cycle to the nearest year.
(C) In addition to the fees set forth in this section, the
chief, or any authorized agent, shall charge an additional fee of
three dollars for any registration certificate
the chief or authorized agent issues.
When IF the registration
certificate is issued by an authorized
agent, the additional fee of three dollars shall be retained by the issuing
agent. When IF the registration
certificate is issued by the chief, the additional fee of three
dollars shall be deposited to the credit of the waterways safety
fund established in section 1547.75 of the Revised Code.
(D) Upon receipt of the application in approved form, the
chief shall enter the same APPLICATION upon the records of the
office of the
division, assign a number to the watercraft if a number is
required under section 1547.53 of the Revised Code, and issue to
the applicant a registration certificate. If a number is
assigned by the chief, it shall be set forth on the certificate.
The registration certificate shall be on the watercraft for which
it is issued and available at all times for inspection whenever
the watercraft is in operation, except that livery operators may
retain the registration certificate at the livery where it shall
remain available for inspection at all times.
(E) No person shall issue or be issued a registration
certificate for a watercraft that
is required to be issued a certificate of title under Chapter 1548.
of the Revised Code except upon presentation of a certificate of title for the
watercraft as provided in that
chapter,
proof of current documentation by the United States coast guard,
a renewal registration form provided by the division of
watercraft, or a certificate of registration issued under this
section that has expired if there is no change in the ownership or description
of the watercraft.
(F) Whenever the ownership of a watercraft changes, a new
application form together with the prescribed fee shall be filed
with the chief or the chief's agent and a new
registration certificate
shall be issued. The application shall be signed by the person or persons
specified in division (A)(1)(a) to (c) of this section and shall be
accompanied by a
two-dollar transfer fee. Any remaining time on the registration
shall be transferred. An authorized agent of the chief shall
charge an additional fee of three dollars, which shall be
retained by the issuing agent. If the certificate is issued
by the chief, an additional fee of three dollars for each
certificate issued shall be collected.
(G) If an agency of the United States has in force an
overall system of identification numbering for watercraft or
certain types of watercraft within the United States, the
numbering system employed by the division shall be in conformity
with that system.
(H) The chief may assign any registration certificates to
any authorized agent for the assignment thereof. If a person
accepts that authorization, the person may be assigned a
block of numbers
and certificates therefor that upon assignment, in
conformity
with this chapter and Chapter 1548. of the Revised Code and with
rules of the division, shall be valid as if assigned
directly by the division. Any person so designated as an agent
by the chief shall post with the division security as may be
required by the director of natural resources. The chief may
issue an order temporarily or permanently restricting or
suspending an agent's authorization without a hearing if the
chief finds
that the agent has violated this chapter or Chapter 1548. of the
Revised Code, rules adopted under them, or any agreements
prescribed
by the chief.
(I) All records of the division made or kept pursuant to
this section shall be public records. Those records shall be
available for inspection at reasonable hours and in a manner
compatible with normal operations of the division.
(J) The owner shall furnish the division notice within
fifteen days of the following:
(1) The transfer, other than through the creation of a security interest in
any watercraft, of all or any part of the owner's interest
or, if the watercraft is
owned by two persons under joint ownership with right of survivorship
established under section 2106.17 2106.26 of the Revised Code,
of all or any part of
the joint interest of either of the two persons. The transfer shall not
terminate the registration certificate.
(2) Any change in the address appearing on the
certificate and, as a part of the notification,
shall furnish
the chief with the owner's new address;
(3) The destruction or abandonment of the watercraft.
(K) The chief may issue duplicate registration
certificates or duplicate tags to owners of currently registered
watercraft, the fee for which shall be four dollars.
(L) If the chief finds that a registration certificate
previously issued to an owner is in error to a degree that would
impair its basic purpose and use, the chief may issue a
corrected
certificate to the owner without charge.
(M) No authorized agent shall issue and no person shall
receive or accept from an authorized agent a registration
certificate assigned to the authorized agent under division (H)
of this section unless the exact month, day, and year of issue
are plainly written thereon ON THE CERTIFICATE by the agent.
Certificates issued
with incorrect dates of issue are void from the time they are
issued.
(N) As used in this section:
(1) "Disabled veteran" means a person who is
included in either
of the following categories:
(a) Because of a service-connected disability, has been or
is awarded funds for the purchase of a motor vehicle under the
"Disabled Veterans' and Servicemen's Automobile Assistance Act of
1970," 84 Stat. 1998, 38 U.S.C. 1901, and amendments thereto;
(b) Has a service-connected disability rated at one
hundred per cent by the veterans administration.
(2) "Prisoner of war" means any regularly appointed,
enrolled, enlisted, or inducted member of the military forces of
the United States who was captured, separated, and incarcerated
by an enemy of the United States at any time, and any regularly
appointed, enrolled, or enlisted member of the military forces of
Great Britain, France,
Australia, Belgium, Brazil, Canada, China, Denmark, Greece, the
Netherlands, New Zealand, Norway, Poland, South Africa, or the republics
formerly associated with the Union of Soviet
Socialist Republics or
Yugoslavia who was a citizen of the United States at the time of
the appointment, enrollment, or enlistment, and was captured,
separated, and incarcerated by an enemy of this country during
World War II.
(O) Any disabled veteran, congressional medal of honor
awardee, or prisoner of war may apply to the chief for a
certificate of registration, or for a renewal of the
certificate of
registration, without the payment of any fee required by
this section.
The application for a certificate of registration shall
be accompanied
by evidence of disability or by documentary evidence
in
support of a congressional medal of honor that the chief
requires
by rule. The application for a certificate of
registration by any
person who has been a prisoner of war shall be accompanied by
written evidence in the form of a record of separation, a letter
from one of the armed forces of a country listed in division
(N)(2) of this section, or other evidence that the chief may
require by rule, that the person was honorably discharged or is
currently residing in this state on active duty with
one of the
branches of the armed forces of the United States, or was a
prisoner of war and was honorably discharged or received an
equivalent discharge or release from one of the armed forces of a
country listed in division (N)(2) of this section.
(P) Annually by the fifteenth day of January, the director
of natural resources shall determine the amount of fees that
would have been collected in the prior calendar year for each
certificate of registration issued or renewed pursuant to
division (O)
of this section and shall certify the total amount of foregone revenue
to the director of budget and management for reimbursement. The
director of budget and management shall transfer the
amount certified from the general revenue fund to the waterways
safety fund created pursuant to section 1547.75 of the Revised
Code.
Sec. 1548.07. (A) An application for a certificate of title
shall be sworn to before a notary public or other officer
empowered to administer oaths by the lawful owner or purchaser of
the watercraft or outboard motor and shall contain the following
information in the form and together with any other information
that the chief of the division of watercraft may require:
(1) Name, address, and social security number or
employer's tax identification number of the applicant;
(2) Statement of how the watercraft or outboard motor was
acquired;
(3) Name and address of the previous owner;
(4) A statement of all liens, mortgages, or other
encumbrances on the watercraft or outboard motor, including a
description of the nature and amount of each lien, mortgage, or
encumbrance, and the name and address of each holder thereof OF THE
LIEN, MORTGAGE, OR ENCUMBRANCE;
(5) If there are no outstanding liens, mortgages, or other
encumbrances, a statement of that fact;
(6) A description of the watercraft, including the make,
year, length, series or model, if any, body type, hull
identification number or hull identification number serial number, and
make, manufacturer's
serial number, and horsepower of any inboard motor or motors; or
a description of the outboard motor, including the make, year,
series or model, if any, manufacturer's serial number, and
horsepower;
(G)(7) The purchase price, trade-in allowed, and amount of
sales or use tax paid under Chapter 5739. or 5741. of the Revised
Code.
(B) If the application is made by two persons regarding a
watercraft or outboard motor in which they wish to establish
joint ownership with right of survivorship they may do so as
provided in section 2106.17 2106.26 of the Revised Code.
(C) If the watercraft or outboard motor contains a
permanent identification number placed thereon ON IT by the
manufacturer, this number shall be used as the serial number or
hull identification number. If there is no manufacturer's
identification number, or if the manufacturer's identification
number has been removed or obliterated, the chief, upon receipt
of a prescribed application and proof of ownership, may assign an
identification number for the watercraft or outboard motor, and
this number shall be permanently affixed or imprinted by the
applicant, at the place and in the manner designated by the
chief, upon the watercraft or outboard motor for which it is
assigned.
Sec. 1548.071. Any two persons may establish in accordance with section
2106.17 2106.26 of the Revised Code joint ownership with right
of survivorship in a
watercraft or outboard motor for which a certificate of title is required
under this chapter and that one or both of them owns. Two persons who
establish joint ownership with right of survivorship in a watercraft or
outboard motor in accordance with section 2106.17 2106.26 of
the Revised Code may terminate the joint ownership with right of survivorship
by applying for a title in accordance with Chapter 1548. of the Revised Code.
Sec. 1548.08. The clerk of the court of common pleas shall
issue certificates of title for watercraft and outboard motors
over his THE CLERK'S official seal. The certificates shall
contain the
information required in the application for the certificate of
title, as prescribed by section 1548.07 of the Revised Code, as
well as spaces for the dates of notation and cancellation of each
lien, mortgage, or encumbrance, over the signature of the clerk.
If the certificate of title is issued for a watercraft or
outboard motor in which two persons are establishing joint
ownership with right of survivorship under section 2106.17
2106.26 of the Revised Code, the certificate, in addition to the
information
required by this section, shall show that the two persons have
established joint ownership with right of survivorship in the
watercraft or outboard motor. An assignment of certificate of
title before a notary public or other officer empowered to
administer oaths shall appear on the reverse side of each
certificate of title in the form to be prescribed by the chief of
the division of watercraft. Such THE assignment form shall
include a warranty that the signer is the owner of the watercraft or
outboard motor and that there are no mortgages, liens, or
encumbrances on the watercraft or outboard motor except as THOSE
THAT are noted on the face of the certificate of title.
Sec. 1548.11. (A) In the event of the transfer of
ownership of a watercraft or outboard motor by operation of law,
as upon inheritance, devise, bequest, order in bankruptcy,
insolvency, replevin, or execution of sale, or whenever the
engine of a watercraft is replaced by another engine, or whenever
a watercraft or outboard motor is sold to satisfy storage or
repair charges, or repossession is had upon default in
performance of the terms of a security agreement as provided in
sections 1309.01 to 1309.50 of the Revised Code, the clerk of the
court of common pleas of the county in which the last certificate
of title to the watercraft or outboard motor was issued, upon the
surrender of the prior certificate of title or the manufacturer's
or importer's certificate, or, when IF that is not possible,
upon
presentation of satisfactory proof to the clerk of ownership and
rights of possession to the watercraft or outboard motor,
and
upon payment of the fee prescribed in section 1548.10 of the
Revised Code and presentation of an application for certificate
of title, may issue to the applicant a certificate of title to
the watercraft or outboard motor. Only an affidavit by the
person or agent of the person to whom possession of the
watercraft or outboard motor has passed, setting forth the facts
entitling the person to possession and
ownership,
together with a
copy of the journal entry, court order, or instrument upon which
the claim of possession and ownership is founded, is
satisfactory proof of ownership and right of possession. If the
applicant cannot produce such proof of ownership, the
applicant may apply
directly to the chief of the division of watercraft and submit
such evidence as THAT the applicant has, and the chief,
if the chief finds the evidence sufficient, may
authorize the clerk to issue
a certificate of title. If, from the records in the office of
the clerk, there appears to be any lien on the watercraft
or
outboard motor, the certificate of title shall contain a
statement of the lien unless the
application is
accompanied by
proper evidence of its extinction.
(B) Upon the death of one of the persons who have
established joint ownership with right of survivorship under
section 2106.17 2106.26 of the Revised Code in a watercraft or
outboard
motor and the presentation to the clerk of the title and the
certificate of death of the deceased person, the clerk shall
enter into the records the transfer of the
watercraft or outboard
motor to the surviving person, and the title to the watercraft or
outboard motor immediately passes to the surviving person. The
transfer does not affect any liens on the watercraft or outboard
motor.
(C) The clerk shall transfer a decedent's interest in one
watercraft, one outboard motor, or one of each to the decedent's surviving
spouse as provided in section 2106.19 2106.28 of the Revised
Code.
Sec. 1775.24. (A) A partner is co-owner with his THE OTHER
partners of specific partnership property holding as a tenant in
partnership.
(B) The incidents of this tenancy are such that THE FOLLOWING:
(1) A partner, subject to this chapter, and to any
agreement between the partners, has an equal right with his THE
OTHER
partners to possess specific partnership property for partnership
purposes; but he A PARTNER has no right to possess the property
for any other purpose without the consent of his THE OTHER
partners.
(2) A partner's right in specific partnership property is
not assignable except in connection with the assignment of rights
of all the partners in the same property.
(3) A partner's right in specific partnership property is
not subject to attachment or execution, except on a claim against
the partnership. When partnership property is attached for a
partnership debt, the partners, or any of them, or the
representatives of a deceased partner, cannot claim any right
under exemption laws.
(4) On the death of a partner, his THE DECEASED PARTNER'S right
in specific
partnership property vests in the surviving partners, unless he THE
DECEASED PARTNER
was the last surviving partner, in which case his THE DECEASED
PARTNER'S right in the
property vests in his THE DECEASED PARTNER'S legal
representative. The surviving
partners have, or the legal representative of the last surviving
partner has, no right to possess the partnership property for any
but a partnership purpose. This division is subject to the
procedures set forth in Chapter 1779. of the Revised Code.
(5) A partner's right in specific partnership property is
not subject to dower, any statutory interest of a surviving
spouse, heirs, or next of kin, or any allowance to a surviving
spouse, minor children, or both a surviving spouse and minor
children, including, but not limited to, the allowance for
support under section 2106.13 2106.23 of the Revised Code.
Sec. 2101.16. (A) The fees enumerated in this division
shall be charged and collected, if possible, by the probate judge
and shall be in full for all services rendered in the respective
proceedings:
(1) | Account, in addition to advertising charges
| $12.00 |
| Waivers and proof of notice of hearing on account, per page,
minimum one dollar
| $ 1.00 |
(2) | Account of distribution, in addition to advertising charges
| $ 7.00 |
(3) | Adoption of child, petition for
| $50.00 |
(4) | Alter or cancel contract for sale or purchase of real estate, petition
to
| $20.00 |
(5) | Application and order not otherwise provided for in
this section or by rule adopted pursuant to division (E) of this
section
| $ 5.00 |
(6) | Appropriation suit, per day, hearing in
| $20.00 |
(7) | Birth, application for registration of
| $ 7.00 |
(8) | Birth record, application to correct
| $ 5.00 |
(9) | Bond, application for new or additional
| $ 5.00 |
(10) | Bond, application for release of surety or reduction of
| $ 5.00 |
(11) | Bond, receipt for securities deposited in lieu of
| $ 5.00 |
(12) | Certified copy of journal entry, record, or proceeding, per page,
minimum fee one dollar
| $ 1.00 |
(13) | Citation and issuing citation, application for
| $ 5.00 |
(14) | Change of name, petition for
| $20.00 |
(15) | Claim, application of administrator or executor for allowance of
administrator's or executor's own
| $10.00 |
(16) | Claim, application to compromise or
settle
| $10.00 |
(17) | Claim, authority to present
| $10.00 |
(18) | Commissioner, appointment of
| $ 5.00 |
(19) | Compensation for extraordinary services and attorney's
fees for fiduciary, application for
| $ 5.00 |
(20) | Competency, application to procure adjudication of
| $20.00 |
(21) | Complete contract, application to
| $10.00 |
(22) | Concealment of assets, citation for
| $10.00 |
(23) | Construction of will, petition for
| $20.00 |
(24) | Continue decedent's business, application to
| $10.00 |
| Monthly reports of operation
| $ 5.00 |
(25) | Declaratory judgment, petition for
| $20.00 |
(26) | Deposit of will
| $ 5.00 |
(27) | Designation of heir
| $20.00 |
(28) | Distribution in kind, application, assent, and order for
| $ 5.00 |
(29) | Distribution under section 2109.36 of the Revised Code, application
for an order of
| $ 7.00 |
(30) | Docketing and indexing proceedings, including the filing and noting of
all necessary documents, maximum fee, fifteen dollars
| $15.00 |
(31) | Exceptions to any proceeding named in this section, contest of
appointment or
| $10.00 |
(32) | Election of surviving partner to purchase assets of partnership,
proceedings relating to
| $10.00 |
(33) | Election of surviving spouse under will
| $ 5.00 |
(34) | Fiduciary, including an assignee or trustee of an insolvent debtor or
any guardian or conservator accountable to the probate court, appointment
of
| $35.00 |
(35) | Foreign will, application to record
| $10.00 |
| Record of foreign will, additional, per page
| $ 1.00 |
(36) | Forms when supplied by the probate court, not to
exceed
| $10.00 |
(37) | Heirship, petition to determine
| $20.00 |
(38) | Injunction proceedings
| $20.00 |
(39) | Improve real estate, petition to
| $20.00 |
(40) | Inventory with appraisement
| $10.00 |
(41) | Inventory without appraisement
| $ 7.00 |
(42) | Investment or expenditure of funds, application for
| $10.00 |
(43) | Invest in real estate, application
to
| $10.00 |
(44) | Lease for oil, gas, coal, or other mineral, petition to
| $20.00 |
(45) | Lease or lease and improve real estate, petition to
| $20.00 |
(46) | Marriage license
| $10.00 |
| Certified abstract of each marriage
| $ 2.00 |
(47) | Minor or mentally ill person, etc., disposal of estate under ten
thousand dollars of
| $10.00 |
(48) | Mortgage or mortgage and repair or improve real estate, petition
to
| $20.00 |
(49) | Newly discovered assets, report of
| $ 7.00 |
(50) | Nonresident executor or administrator to bar creditors' claims,
proceedings by
| $20.00 |
(51) | Power of attorney or revocation of power, bonding company
| $10.00 |
(52) | Presumption of death, petition to establish
| $20.00 |
(53) | Probating will
| $15.00 |
| Proof of notice to beneficiaries
| $ 5.00 |
(54) | Purchase personal property, application of surviving spouse
to
| $10.00 |
(55) | Purchase real estate at appraised value, petition of surviving spouse
to
| $20.00 |
(56) | Receipts in addition to advertising charges, application and order to
record
| $ 5.00 |
| Record of those receipts, additional, per page
| $ 1.00 |
(57) | Record in excess of fifteen hundred words in any proceeding in the
probate court, per page
| $ 1.00 |
(58) | Release of estate by mortgagee or other lienholder
| $ 5.00 |
(59) | Relieving estate from
administration
| $60.00 |
(60) | Removal of fiduciary, application for
| $10.00 |
(61) | Requalification of executor or administrator
| $10.00 |
(62) | Resignation of fiduciary
| $ 5.00 |
(63) | Sale bill, public sale of personal property
| $10.00 |
(64) | Sale of personal property and report, application for
| $10.00 |
(65) | Sale of real estate, petition for
| $25.00 |
(66) | Terminate guardianship, petition to
| $10.00 |
(67) | Transfer of real estate, application, entry, and certificate
for
| $ 7.00 |
(68) | Unclaimed money, application to invest
| $ 7.00 |
(69) | Vacate approval of account or order of distribution,
motion to
| $10.00 |
(70) | Writ of execution
| $ 5.00 |
(71) | Writ of possession
| $ 5.00 |
(72) | Wrongful death, application and settlement of claim for
| $20.00 |
(73) | Year's allowance, petition to review
| $ 7.00 |
(74) | Guardian's report, filing and review of
| $ 5.00 |
(B)(1) In relation to an application for the appointment of a
guardian or the review of a report of a guardian under section
2111.49 of the Revised Code, the probate court, pursuant to court
order or in accordance with a court rule, may direct that the
applicant or the estate pay any or all of the expenses of an
investigation conducted pursuant to section 2111.041 or division
(A)(2) of section 2111.49 of the Revised Code. If the
investigation is conducted by a public employee or investigator
who is paid by the county, the fees for the investigation shall
be paid into the county treasury. If the court finds that an
alleged incompetent or a ward is indigent, the court may waive
the costs, fees, and expenses of an investigation.
(2) In relation to the appointment or functioning of a guardian for a minor or
the guardianship of a minor, the probate court may direct that the applicant
or
the estate pay any or all of the expenses of an investigation conducted
pursuant to section 2111.042 of the Revised Code. If the investigation is
conducted by a public employee or investigator who is paid by the county, the
fees for the investigation shall be paid into the county treasury. If the
court finds that the guardian or applicant is indigent, the court may waive
the
costs, fees, and expenses of an investigation.
(C) Thirty dollars of the thirty-five-dollar fee collected
pursuant to division (A)(34) of this section and twenty dollars
of the sixty-dollar fee collected pursuant to division
(A)(59) of this section shall be deposited by the county
treasurer in the indigent guardianship fund created pursuant to
section 2111.51 of the Revised Code.
(D) The fees of witnesses, jurors, sheriffs, coroners, and
constables for services rendered in the probate court or by order
of the probate judge shall be the same as provided for like
SIMILAR services in the court of common pleas.
(E) The probate court, by rule, may require an advance
deposit for costs, not to exceed one hundred twenty-five dollars,
at the time application is made for an appointment as executor or
administrator or at the time a will is presented for probate.
(F) The probate court, by rule, shall establish a
reasonable fee, not to exceed fifty dollars, for the filing of a
petition for the release of information regarding an adopted
person's name by birth and the identity of the adopted
person's biological parents and biological siblings pursuant to section
3107.41 of the
Revised Code, all proceedings relative to the petition, the entry
of an order relative to the petition, and all services required
to be performed in connection with the petition. The probate
court may use a reasonable portion of a fee charged under
authority of this division to reimburse any agency, as defined in
section 3107.39 of the Revised Code, for any services it renders
in performing a task described in section 3107.41 of the Revised
Code relative to or in connection with the petition for which the
fee was charged.
(G) Thirty dollars of the fifty-dollar fee collected pursuant to division
(A)(3) of this section shall be deposited into the "putative father registry
fund," which is hereby created in the state treasury. The department of human
services shall use the money in the fund to fund the department's costs of
performing its duties related to the putative father registry established
under section 3107.062 of the Revised Code.
Sec. 2105.06. When a person dies intestate having title or
right to any personal property, or to any real estate or
inheritance, in this state, the personal property shall be
distributed, and the real estate or inheritance shall descend and
pass in parcenary, except as otherwise provided by law, in the
following course:
(A) If there is no surviving spouse, to the children of
the intestate or their lineal descendants, per stirpes;
(B) IF THERE IS A SPOUSE AND ONE OR MORE CHILDREN OF THE DECEDENT OR THEIR
LINEAL DESCENDANTS SURVIVING, AND ALL OF THE DECEDENT'S CHILDREN WHO SURVIVE
OR HAVE LINEAL DESCENDANTS SURVIVING ALSO ARE CHILDREN OF THE SURVIVING
SPOUSE, THEN THE WHOLE TO THE SURVIVING SPOUSE;
(C) If there is a spouse and one child OF THE DECEDENT or
its THE CHILD'S lineal descendants surviving, the first sixty
thousand dollars if AND the SURVIVING spouse is NOT
the natural or adoptive parent of the DECEDENT'S child, or the
first twenty thousand dollars if the spouse is not the natural or adoptive
parent of the child, plus one-half of the balance of the
intestate estate to the spouse and the remainder to the child or
his THE CHILD'S lineal descendants, per stirpes;
(C)(D) If there is a spouse and more than one child or their
lineal descendants surviving, the first sixty thousand dollars if
the spouse is the natural or adoptive parent of one, BUT NOT
ALL, of the children, or the first twenty thousand dollars if the
spouse is
the natural or adoptive parent of none of the children, plus
one-third of the balance of the intestate estate to the spouse
and the remainder to the children equally, or to the lineal
descendants of any deceased child, per stirpes;
(D)(E) If there are no children or their lineal descendants,
then the whole to the surviving spouse;
(E)(F) If there is no spouse and no children or their lineal
descendants, to the parents of the intestate equally, or to the
surviving parent;
(F)(G) If there is no spouse, no children or their lineal
descendants, and no parent surviving, to the brothers and
sisters, whether of the whole or of the half blood of the
intestate, or their lineal descendants, per stirpes;
(G)(H) If there are no brothers or sisters or their lineal
descendants, one-half to the paternal grandparents of the
intestate equally, or to the survivor of them, and one-half to
the maternal grandparents of the intestate equally, or to the
survivor of them;
(H)(I) If there is no paternal grandparent or no maternal
grandparent, one-half to the lineal descendants of the deceased
grandparents, per stirpes; if there are no such lineal
descendants, then to the surviving grandparents or their lineal
descendants, per stirpes; if there are no surviving grandparents
or their lineal descendants, then to the next of kin of the
intestate, provided there shall be no representation among such
next of kin;
(I)(J) If there are no next of kin, to stepchildren or their
lineal descendants, per stirpes;
(J)(K) If there are no stepchildren or their lineal
descendants, escheat to the state.
Sec. 2105.061. Except any real property that a surviving
spouse elects to receive under section 2106.10 2106.21 of the
Revised Code, the title to real property in an intestate estate shall
descend and pass in parcenary to those persons entitled to it
under division (B) or, (C), OR (D) of
section 2105.06 of the Revised Code,
subject to the monetary charge of the surviving spouse. The
administrator or executor shall file an application for a
certificate of transfer as provided in section 2113.61 of the
Revised Code, which AND THE APPLICATION shall include a
statement of the amount of money that remains due and payable to the surviving
spouse as
found by the probate court. The certificate of transfer ordered
by the probate court shall recite that the title to the real
property described in the certificate is subject to the monetary
charge in favor of the surviving spouse, and shall recite the
value in dollars of the charge on the title to the real property
included in the certificate.
Sec. 2106.01. AS USED IN SECTIONS 2106.01 TO
2106.14 of the Revised Code:
(A) "DECEDENT'S NONPROBATE TRANSFERS TO
OTHERS" MEANS THE AMOUNTS THAT ARE INCLUDED IN THE AUGMENTED ESTATE UNDER
SECTION 2106.05 of the Revised Code.
(B) "BENEFICIARY OF A BENEFICIARY DESIGNATION" MEANS A
BENEFICIARY
NAMED IN AN INSURANCE POLICY, AN ANNUITY POLICY, AN ACCOUNT WITH
POD DESIGNATION, A SECURITY REGISTERED IN
BENEFICIARY FORM WITH TOD DESIGNATION, A PENSION, PROFIT
SHARING, RETIREMENT, KEOGH, OR SIMILAR BENEFIT
PLAN, OR ANY OTHER NONPROBATE TRANSFER AT DEATH.
(C) "FRACTIONAL INTEREST IN PROPERTY HELD IN JOINT TENANCY WITH
THE RIGHT OF SURVIVORSHIP," WHETHER THE FRACTIONAL INTEREST IS UNILATERALLY
SEVERABLE OR NOT, MEANS THE FRACTION, THE NUMERATOR OF WHICH IS ONE AND THE
DENOMINATOR OF WHICH, IF THE DECEDENT WAS A JOINT TENANT, IS ONE PLUS THE
NUMBER OF JOINT TENANTS WHO SURVIVE THE DECEDENT AND WHICH, IF THE DECEDENT
WAS NOT A JOINT TENANT, IS THE NUMBER OF JOINT TENANTS.
(D) "GOVERNING INSTRUMENT" MEANS A DEED, A WILL, A TRUST, AN
INSURANCE POLICY, AN ANNUITY POLICY, AN ACCOUNT WITH POD
DESIGNATION, A SECURITY REGISTERED IN BENEFICIARY FORM WITH TOD
DESIGNATION, A PENSION, PROFIT SHARING, RETIREMENT,
KEOGH, OR SIMILAR BENEFIT PLAN, AN INSTRUMENT
CREATING OR EXERCISING A POWER OF APPOINTMENT OR A POWER OF ATTORNEY, OR A
DISPOSITIVE, APPOINTIVE, OR NOMINATIVE INSTRUMENT OF A SIMILAR TYPE AS THE
INSTRUMENTS LISTED IN THIS DIVISION.
(E) "MARRIAGE," AS IT RELATES TO A TRANSFER BY THE DECEDENT
DURING MARRIAGE, MEANS A MARRIAGE OF THE DECEDENT TO THE DECEDENT'S SURVIVING
SPOUSE.
(F) "NONADVERSE PARTY" MEANS A PERSON WHO DOES NOT HAVE A
SUBSTANTIAL BENEFICIAL INTEREST IN A TRUST OR OTHER PROPERTY ARRANGEMENT THAT
WOULD BE ADVERSELY AFFECTED BY THE EXERCISE OR NONEXERCISE OF THE POWER THAT
THE PERSON POSSESSES RESPECTING THE TRUST OR OTHER PROPERTY ARRANGEMENT.
(G) "PAYOR" MEANS A TRUSTEE, INSURER, BUSINESS ENTITY, EMPLOYER,
GOVERNMENT, GOVERNMENTAL AGENCY OR SUBDIVISION, OR ANY OTHER PERSON AUTHORIZED
OR OBLIGATED BY LAW OR A GOVERNING INSTRUMENT TO MAKE PAYMENTS.
(H) "POWER" OR "POWER OF APPOINTMENT" INCLUDES A POWER TO
DESIGNATE THE BENEFICIARY OF A BENEFICIARY DESIGNATION.
(I) "PRESENTLY EXERCISABLE GENERAL POWER OF APPOINTMENT" MEANS A
POWER OF APPOINTMENT UNDER WHICH, AT THE TIME IN QUESTION, THE DECEDENT,
WHETHER OR NOT THE DECEDENT THEN HAD THE CAPACITY TO EXERCISE THE POWER, HELD
A
POWER TO CREATE A PRESENT OR FUTURE INTEREST IN THE DECEDENT, THE
DECEDENT'S CREDITORS, THE DECEDENT'S ESTATE, OR THE CREDITORS OF THE
DECEDENT'S
ESTATE AND INCLUDES A POWER TO REVOKE OR INVADE THE PRINCIPAL OF A TRUST OR
OTHER PROPERTY ARRANGEMENT.
(J) "PROBATE ESTATE" MEANS PROPERTY THAT WOULD PASS BY INTESTATE
SUCCESSION IF THE DECEDENT DIED WITHOUT A VALID WILL.
(K) "PROPERTY" MEANS ANYTHING THAT IS SUBJECT TO OWNERSHIP AND
INCLUDES REAL PROPERTY, PERSONAL PROPERTY, AN INTEREST IN REAL OR PERSONAL
PROPERTY, AND THE VALUE OF ANY PROPERTY OR INTEREST IN PROPERTY THAT IS
SUBJECT TO A BENEFICIARY DESIGNATION.
(L) "RIGHT TO INCOME" INCLUDES A RIGHT TO PAYMENTS UNDER A
COMMERCIAL OR PRIVATE ANNUITY, AN ANNUITY TRUST, A UNITRUST, OR A SIMILAR
ARRANGEMENT.
(M) "TRANSFER," AS IT RELATES TO A TRANSFER BY OR OF THE
DECEDENT, INCLUDES ANY OF THE FOLLOWING:
(1) AN EXERCISE OR RELEASE OF A PRESENTLY
EXERCISABLE GENERAL POWER OF APPOINTMENT HELD BY THE DECEDENT;
(2) A LAPSE AT DEATH OF A PRESENTLY EXERCISABLE
GENERAL POWER OF APPOINTMENT HELD BY THE DECEDENT;
(3) AN EXERCISE, RELEASE, OR LAPSE OF A GENERAL
POWER OF APPOINTMENT THAT THE DECEDENT CREATED IN THE DECEDENT AND OF
THE POWER DESCRIBED IN DIVISION (B)(2) OF SECTION
2106.05 OF THE REVISED CODE THAT THE DECEDENT CONFERRED ON A
NONADVERSE PARTY.
(N) A "BENEFICIAL INTEREST" IN PROPERTY INCLUDES A GENERAL POWER
OF APPOINTMENT OVER THE PROPERTY.
(O) "ELECTIVE SHARE AMOUNT" OR "ELECTIVE SHARE" MEANS THE
ELECTIVE SHARE PERCENTAGE OF THE DECEDENT'S AUGMENTED ESTATE DETERMINED
PURSUANT TO DIVISION (A) OF SECTION 2106.02 OF
THE REVISED CODE.
(P) "SUPPLEMENTAL ELECTIVE SHARE AMOUNT" OR "SUPPLEMENTAL ELECTIVE
SHARE" MEANS THE SUPPLEMENTAL ELECTIVE SHARE AMOUNT OF THE
DECEDENT'S AUGMENTED ESTATE DETERMINED PURSUANT TO DIVISION
(B) OF SECTION 2106.02 OF THE REVISED
CODE.
(Q) "RIGHT OF ELECTION" MEANS THE RIGHT OF A DECEDENT'S SURVIVING
SPOUSE TO ELECT TO RECEIVE AN ELECTIVE SHARE AMOUNT UNDER SECTION 2106.02 OF
THE REVISED CODE.
(R) "ACCOUNT WITH POD DESIGNATION" MEANS AN ACCOUNT
THAT INCLUDES A DESIGNATION OF A BENEFICIARY WHO WILL BECOME THE OWNER OF THE
ACCOUNT UPON THE DEATH OF THE PRESENT OWNER OF THE ACCOUNT, AS SHOWN BY THE
WORDS "PAY ON DEATH" OR "PAYABLE ON DEATH" OR THE ABBREVIATION "POD"
AFTER THE NAME OF THE OWNER OF THE ACCOUNT.
(S) "SECURITY REGISTERED IN BENEFICIARY FORM WITH TOD
DESIGNATION" MEANS A SECURITY THAT IS REGISTERED UNDER SECTIONS 1709.01 TO
1709.11 of the Revised Code WITH A DESIGNATION OF A BENEFICIARY WHO WILL BECOME THE OWNER OF
THE SECURITY UPON THE DEATH OF THE PRESENT OWNER OF THE SECURITY, AS SHOWN BY
THE WORDS "TRANSFER ON DEATH" OR THE ABBREVIATION "TOD," AFTER THE
NAME OF THE REGISTERED OWNER OF THE SECURITY AND BEFORE THE NAME OF THE
BENEFICIARY.
Sec. 2106.02. (A) THE
SURVIVING SPOUSE OF A DECEDENT WHO DIES DOMICILED IN THIS STATE HAS A RIGHT OF
ELECTION, SUBJECT TO THE LIMITATIONS AND CONDITIONS SPECIFIED IN THIS
CHAPTER, TO TAKE AN ELECTIVE SHARE AMOUNT
OF THE DECEDENT'S ESTATE THAT IS EQUAL TO THE VALUE OF THE ELECTIVE SHARE
PERCENTAGE THAT IS DETERMINED PURSUANT TO THE SCHEDULE IN THIS DIVISION
MULTIPLIED BY THE DECEDENT'S AUGMENTED ESTATE AS DETERMINED PURSUANT TO
SECTION 2106.03 of the Revised Code. THE ELECTIVE SHARE PERCENTAGE IS
DETERMINED BY THE LENGTH OF TIME THE SURVIVING SPOUSE AND THE
DECEDENT WERE MARRIED TO EACH OTHER IN ACCORDANCE WITH THE FOLLOWING SCHEDULE:
THE LENGTH OF TIME THE DECEDENT AND THE SPOUSE WERE MARRIED
TO EACH OTHER: | THE ELECTIVE SHARE PERCENTAGE OF THE AUGMENTED ESTATE FOR
THE SPECIFIED LENGTH OF MARRIAGE: |
LESS THAN 1 YEAR | SUPPLEMENTAL ELECTIVE SHARE
AMOUNT ONLY |
1 YEAR OR MORE BUT LESS THAN 2 YEARS | 3% |
2 YEARS OR MORE BUT LESS THAN 3 YEARS | 6% |
3 YEARS OR MORE BUT LESS THAN 4 YEARS | 9% |
4 YEARS OR MORE BUT LESS THAN 5 YEARS | 12% |
5 YEARS OR MORE BUT LESS THAN 6 YEARS | 15% |
6 YEARS OR MORE BUT LESS THAN 7 YEARS | 18% |
7 YEARS OR MORE BUT LESS THAN 8 YEARS | 21% |
8 YEARS OR MORE BUT LESS THAN 9 YEARS | 24% |
9 YEARS OR MORE BUT LESS THAN 10 YEARS | 27% |
10 YEARS OR MORE BUT LESS THAN 11 YEARS | 30% |
11 YEARS OR MORE BUT LESS THAN 12 YEARS | 34% |
12 YEARS OR MORE BUT LESS THAN 13 YEARS | 38% |
13 YEARS OR MORE BUT LESS THAN 14 YEARS | 42% |
14 YEARS OR MORE BUT LESS THAN 15 YEARS | 46% |
15 YEARS OR MORE | 50% |
(B) IF THE SUM OF THE AMOUNTS DESCRIBED IN SECTION 2106.07 AND
DIVISIONS
(A)(1) AND (2) OF SECTION 2106.09 OF THE REVISED
CODE
AND THAT PART OF THE ELECTIVE SHARE AMOUNT PAYABLE FROM THE DECEDENT'S PROBATE
ESTATE AND NONPROBATE TRANSFERS TO OTHERS UNDER DIVISIONS
(B) AND (C) OF SECTION 2106.09 OF THE REVISED
CODE IS LESS THAN FIFTY THOUSAND DOLLARS, THE
SURVIVING SPOUSE IS ENTITLED TO A SUPPLEMENTAL ELECTIVE SHARE AMOUNT OF THE
DECEDENT'S ESTATE THAT IS EQUAL TO FIFTY THOUSAND DOLLARS MINUS THE SUM OF THE
AMOUNTS DESCRIBED IN THAT SECTION AND THOSE DIVISIONS. THE SUPPLEMENTAL
ELECTIVE SHARE AMOUNT IS PAYABLE FROM THE DECEDENT'S PROBATE ESTATE AND FROM
THE RECIPIENTS OF THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS IN THE ORDER
OF PRIORITY SET FORTH IN DIVISIONS
(B) AND (C)
OF SECTION 2106.09 OF THE REVISED
CODE.
(C) IF THE RIGHT OF ELECTION IS
EXERCISED BY OR ON BEHALF OF THE SURVIVING SPOUSE, THE SURVIVING SPOUSE'S
RIGHT TO REMAIN IN THE MANSION HOUSE UNDER SECTION 2106.24 OF THE
REVISED CODE,
IF ANY, IS NOT CHARGED AGAINST BUT IS IN ADDITION TO THE ELECTIVE SHARE AND
SUPPLEMENTAL ELECTIVE SHARE AMOUNTS.
(D) THE RIGHT, IF ANY, OF THE
SURVIVING SPOUSE OF A DECEDENT WHO DIES DOMICILED OUTSIDE THIS STATE TO TAKE
AN ELECTIVE SHARE IN ANY PROPERTY IN THIS STATE IS GOVERNED BY THE LAW OF THE
DECEDENT'S DOMICILE AT DEATH.
Sec. 2106.03. SUBJECT TO SECTION 2106.08 OF THE REVISED
CODE, THE VALUE OF A DECEDENT'S AUGMENTED ESTATE, TO THE EXTENT
PROVIDED IN SECTIONS 2106.04, 2106.05, 2106.06, AND 2106.07 OF THE
REVISED
CODE, IS EQUAL TO THE SUM OF THE VALUES OF ALL
REAL, PERSONAL, MOVABLE, IMMOVABLE, TANGIBLE, AND INTANGIBLE PROPERTY,
WHEREVER SITUATED, THAT CONSTITUTES THE DECEDENT'S NET PROBATE
ESTATE UNDER SECTION 2106.04 OF THE REVISED
CODE, THE DECEDENT'S NONPROBATE TRANSFERS TO
OTHERS UNDER SECTION 2106.05 OF THE REVISED
CODE, THE DECEDENT'S NONPROBATE TRANSFERS TO
THE SURVIVING SPOUSE UNDER SECTION 2106.06 OF THE
REVISED CODE,
AND THE SURVIVING SPOUSE'S PROPERTY AND NONPROBATE TRANSFERS TO OTHERS UNDER
SECTION 2106.07 OF THE REVISED
CODE.
Sec. 2106.04. THE VALUE OF A DECEDENT'S AUGMENTED ESTATE
INCLUDES THE VALUE OF THE DECEDENT'S PROBATE ESTATE MINUS FUNERAL AND
ADMINISTRATION EXPENSES, ANY RIGHT OF THE DECEDENT'S SURVIVING SPOUSE TO
REMAIN IN THE MANSION HOUSE UNDER SECTION 2106.24 OF THE REVISED
CODE, AND ANY ENFORCEABLE CLAIMS AGAINST THE DECEDENT'S ESTATE. THE
VALUE OF A DECEDENT'S AUGMENTED ESTATE IS NOT REDUCED BY THE ALLOWANCE FOR
SUPPORT SET OFF TO THE DECEDENT'S SURVIVING SPOUSE UNDER
SECTION 2106.23 OF THE REVISED CODE OR BY THE VALUE OF OTHER
TRANSFERS TO THE DECEDENT'S SURVIVING SPOUSE UNDER SECTIONS 2106.27 AND
2106.28 OF THE REVISED CODE.
Sec. 2106.05. THE VALUE OF THE AUGMENTED ESTATE
INCLUDES THE VALUE OF ANY OF THE FOLLOWING CATEGORIES OR TYPES OF THE
DECEDENT'S NONPROBATE TRANSFERS TO OTHERS THAT ARE NOT INCLUDED UNDER SECTION
2106.04 OF THE REVISED CODE, IN THE FOLLOWING
AMOUNTS RESPECTIVELY FOR EACH OF THE FOLLOWING CATEGORIES OR TYPES OF
TRANSFER:
(A) PROPERTY THAT WAS OWNED OR OWNED IN
SUBSTANCE BY THE DECEDENT IMMEDIATELY BEFORE DEATH AND THAT PASSED OUTSIDE
PROBATE AT THE DECEDENT'S DEATH. PROPERTY INCLUDED UNDER THIS CATEGORY
CONSISTS OF
THE FOLLOWING:
(1) PROPERTY OVER WHICH THE DECEDENT ALONE HELD IMMEDIATELY BEFORE
DEATH A PRESENTLY EXERCISABLE GENERAL POWER OF APPOINTMENT. THE AMOUNT
INCLUDED UNDER DIVISION (A)(1) OF THIS SECTION
IS THE VALUE OF THE PROPERTY THAT IS SUBJECT TO THE POWER AND THAT PASSED AT
THE DECEDENT'S DEATH, BY EXERCISE, RELEASE, LAPSE, DEFAULT, OR
OTHERWISE, TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S ESTATE
OR SURVIVING SPOUSE.
(2) THE DECEDENT'S FRACTIONAL INTEREST IN PROPERTY HELD BY THE
DECEDENT IN JOINT TENANCY WITH THE RIGHT OF SURVIVORSHIP. THE AMOUNT INCLUDED
UNDER DIVISION (A)(2) OF THIS SECTION IS THE
VALUE OF THE DECEDENT'S FRACTIONAL INTEREST THAT PASSED BY RIGHT OF
SURVIVORSHIP AT THE DECEDENT'S DEATH TO A SURVIVING
JOINT TENANT OTHER THAN THE DECEDENT'S SURVIVING SPOUSE.
(3) THE DECEDENT'S OWNERSHIP INTEREST IN PROPERTY, ACCOUNTS
WITH POD DESIGNATION, SECURITIES REGISTERED IN BENEFICIARY FORM
WITH TOD DESIGNATION, SECURITIES REGISTERED UNDER A CO-OWNERSHIP
DESIGNATION WITH THE RIGHT OF SURVIVORSHIP, ANNUITIES, KEOGH PLANS,
INDIVIDUAL RETIREMENT ACCOUNTS, PENSION AND PROFIT SHARING PLANS, AND OTHER
QUALIFIED PLANS OR OTHER CONTRACTUAL RIGHTS. THE AMOUNT INCLUDED UNDER
DIVISION (A)(3) OF THIS SECTION IS THE VALUE
OF THE DECEDENT'S OWNERSHIP INTEREST IN THE PROPERTY, ACCOUNT, SECURITY,
ANNUITY, OR PLAN OR OTHER CONTRACTUAL RIGHT THAT PASSED AT THE DECEDENT'S
DEATH TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S ESTATE OR
SURVIVING SPOUSE.
(4) THE PROCEEDS OF INSURANCE, INCLUDING ACCIDENTAL DEATH BENEFITS,
ON THE LIFE OF THE DECEDENT, IF THE DECEDENT OWNED THE INSURANCE POLICY
IMMEDIATELY BEFORE THE DECEDENT'S DEATH OR IF AND TO THE EXTENT THE DECEDENT
ALONE AND IMMEDIATELY BEFORE THE DECEDENT'S DEATH HELD A PRESENTLY EXERCISABLE
GENERAL POWER OF APPOINTMENT OVER THE POLICY OR ITS PROCEEDS. THE AMOUNT
INCLUDED UNDER DIVISION (A)(4) OF THIS SECTION IS THE VALUE
OF THE PROCEEDS OF THE INSURANCE THAT WERE PAYABLE AT THE
DECEDENT'S DEATH TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S
ESTATE OR SURVIVING SPOUSE.
(B) PROPERTY TRANSFERRED IN ANY
OF THE FOLLOWING FORMS BY THE DECEDENT DURING MARRIAGE:
(1) AN IRREVOCABLE TRANSFER IN WHICH THE DECEDENT RETAINED THE
RIGHT TO THE POSSESSION OR ENJOYMENT OF, OR TO THE INCOME FROM, THE PROPERTY,
IF AND TO THE EXTENT THE DECEDENT'S RIGHT TERMINATED AT OR CONTINUED BEYOND
THE
DECEDENT'S DEATH. THE AMOUNT INCLUDED UNDER DIVISION
(B)(1) OF THIS SECTION IS THE VALUE OF THE
FRACTION OF THE PROPERTY TO WHICH THE DECEDENT'S RIGHT RELATED AND THAT PASSED
OUTSIDE PROBATE TO OR FOR THE BENEFIT OF
A PERSON OTHER THAN THE DECEDENT'S ESTATE OR SURVIVING SPOUSE.
(2) A TRANSFER IN WHICH THE DECEDENT CREATED A POWER OVER INCOME
OR PROPERTY THAT WAS EXERCISABLE BY THE DECEDENT ALONE OR IN CONJUNCTION WITH
ANOTHER PERSON OR THAT WAS EXERCISABLE BY A NONADVERSE PARTY, TO OR FOR THE
BENEFIT OF THE DECEDENT, THE CREDITORS OF THE DECEDENT, THE DECEDENT'S ESTATE,
OR THE CREDITORS OF THE DECEDENT'S ESTATE. THE AMOUNT INCLUDED UNDER DIVISION
(B)(2) OF THIS SECTION IS ONE OF THE FOLLOWING:
(a) WITH RESPECT TO A
POWER OVER PROPERTY, THE VALUE OF THE PROPERTY SUBJECT TO THE POWER
THAT WAS EXERCISABLE AT
THE DECEDENT'S DEATH TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE
DECEDENT'S SURVIVING SPOUSE OR THAT PASSED AT THE
DECEDENT'S DEATH, BY EXERCISE, RELEASE, LAPSE, DEFAULT, OR OTHERWISE, TO OR
FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S ESTATE OR SURVIVING
SPOUSE;
(b) WITH RESPECT TO A POWER OVER INCOME, THE VALUE OF THE
PROPERTY
THAT PRODUCES OR PRODUCED THE INCOME AND THAT WAS EXERCISABLE AT THE
DECEDENT'S
DEATH TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S SURVIVING
SPOUSE OR THAT PASSED AT THE DECEDENT'S DEATH, BY EXERCISE, RELEASE, LAPSE,
DEFAULT, OR OTHERWISE, TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE
DECEDENT'S ESTATE OR SURVIVING SPOUSE;
(c) WITH RESPECT TO A POWER OVER BOTH INCOME AND PROPERTY, THE
GREATER OF THE AMOUNTS INCLUDED IN DIVISIONS
(B)(2)(a) AND (b) OF THIS SECTION.
(C) THE COMMUTED VALUE OF THE
EXPECTANCY OF DOWER TO WHICH THE DECEDENT'S SURVIVING SPOUSE IS ENTITLED UNDER
SECTION 2103.02 OF THE REVISED CODE;
(D) PROPERTY THAT PASSED DURING THE
MARRIAGE OF THE DECEDENT AND THE DECEDENT'S SURVIVING SPOUSE AND DURING THE
TWO-YEAR PERIOD IMMEDIATELY PRECEDING THE DECEDENT'S DEATH AS A RESULT OF A
TRANSFER BY THE DECEDENT, IF THE TRANSFER WAS ANY OF THE FOLLOWING:
(1) A TRANSFER OF PROPERTY THAT PASSED AS A RESULT OF THE
TERMINATION OF A RIGHT IN, INTEREST IN, OR POWER OVER PROPERTY THAT WOULD HAVE
BEEN INCLUDED IN THE AUGMENTED ESTATE UNDER DIVISION
(A)(1), (2), OR (3) OR
(B) OF THIS SECTION IF THE RIGHT, INTEREST, OR
POWER HAD NOT TERMINATED UNTIL THE DECEDENT'S DEATH. THE AMOUNT INCLUDED
UNDER
DIVISION (D)(1) OF THIS SECTION IS THE VALUE
OF THE PROPERTY THAT WOULD HAVE BEEN INCLUDED IN THE AUGMENTED ESTATE UNDER
DIVISION (A)(1), (2), OR (3) OR (B) OF THIS SECTION IF THE
PROPERTY WERE
VALUED AT THE TIME THE RIGHT, INTEREST, OR POWER TERMINATED AND THAT PASSED
UPON TERMINATION TO OR FOR THE BENEFIT
OF A PERSON OTHER THAN THE DECEDENT OR THE DECEDENT'S ESTATE, SPOUSE AT THE
TIME OF THE TRANSFER, OR SURVIVING SPOUSE. AS USED IN DIVISION
(D)(1) OF THIS SECTION, "TERMINATION" WITH RESPECT TO A RIGHT OR
INTEREST IN
PROPERTY, OCCURS WHEN THE RIGHT OR INTEREST TERMINATES BY THE TERMS OF THE
GOVERNING INSTRUMENT OR WHEN THE DECEDENT TRANSFERS OR RELINQUISHES THE RIGHT
OR INTEREST AND, WITH RESPECT TO A POWER OVER PROPERTY, OCCURS WHEN THE POWER
TERMINATES BY EXERCISE, RELEASE, LAPSE, DEFAULT, OR OTHERWISE. HOWEVER, WITH
RESPECT TO A POWER OVER PROPERTY DESCRIBED IN DIVISION (A)(1) OF THIS
SECTION, "TERMINATION" OCCURS ONLY
WHEN THE POWER TERMINATES BY EXERCISE OR RELEASE.
(2) A TRANSFER OF OR RELATING TO AN INSURANCE POLICY ON THE LIFE
OF THE DECEDENT IF THE PROCEEDS OF THE INSURANCE WOULD HAVE BEEN INCLUDED IN
THE AUGMENTED ESTATE UNDER DIVISION (A)(4) OF
THIS SECTION HAD THE TRANSFER NOT OCCURRED. THE AMOUNT INCLUDED UNDER
DIVISION (D)(2) OF THIS SECTION IS THE VALUE OF THE
INSURANCE PROCEEDS THAT WERE PAYABLE AT THE DECEDENT'S
DEATH TO OR FOR THE BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S ESTATE OR
SURVIVING SPOUSE.
(3) A TRANSFER OF PROPERTY THAT IS NOT OTHERWISE INCLUDED
IN THE AUGMENTED ESTATE AND THAT IS MADE TO OR FOR THE BENEFIT OF A PERSON
OTHER THAN THE DECEDENT'S SURVIVING SPOUSE. THE AMOUNT INCLUDED UNDER
DIVISION (D)(3) OF THIS SECTION IS THE VALUE OF THE
TRANSFERRED PROPERTY TO THE EXTENT THE AGGREGATE TRANSFERS TO ANY ONE DONEE IN
EITHER OF THE TWO YEARS IMMEDIATELY PRECEDING THE DECEDENT'S DEATH EXCEEDED
TEN THOUSAND DOLLARS.
Sec. 2106.06. EXCEPT FOR PROPERTY THAT PASSES TO THE
SURVIVING SPOUSE IN THE FORM OF FEDERAL BENEFITS OR PAYMENTS UNDER THE
"SOCIAL SECURITY ACT," 49 STAT. 620, 42
U.S.C.A. 301, AS AMENDED, THE VALUE OF THE
AUGMENTED ESTATE INCLUDES THE VALUE OF ALL PROPERTY THAT PASSED
OUTSIDE PROBATE AT THE DECEDENT'S DEATH FROM THE DECEDENT TO THE SURVIVING
SPOUSE BY REASON OF THE DECEDENT'S DEATH, INCLUDING, BUT NOT LIMITED TO, THE
FOLLOWING:
(A) THE DECEDENT'S FRACTIONAL
INTEREST IN PROPERTY HELD AS A JOINT TENANT WITH THE RIGHT OF SURVIVORSHIP
THAT PASSED TO THE SURVIVING SPOUSE AS
SURVIVING JOINT TENANT;
(B) THE DECEDENT'S OWNERSHIP
INTEREST IN PROPERTY HELD AS A CO-OWNER WITH THE RIGHT OF SURVIVORSHIP OR IN
SECURITIES REGISTERED UNDER A CO-OWNERSHIP DESIGNATION WITH THE RIGHT OF
SURVIVORSHIP THAT PASSED TO THE SURVIVING SPOUSE AS SURVIVING CO-OWNER;
(C) THE COMMUTED VALUE OF THE
EXPECTANCY OF DOWER TO WHICH THE SURVIVING SPOUSE IS ENTITLED UNDER SECTION
2103.02 OF THE REVISED CODE;
(D) ALL OTHER PROPERTY THAT WOULD HAVE BEEN INCLUDED IN THE
AUGMENTED ESTATE UNDER DIVISION
(A) OR (B) OF SECTION 2106.05 OF THE REVISED
CODE IF THE PROPERTY HAD PASSED TO OR FOR THE
BENEFIT OF A PERSON OTHER THAN THE DECEDENT'S SURVIVING SPOUSE, THE
DECEDENT, OR THE DECEDENT'S CREDITORS, ESTATE, OR ESTATE CREDITORS.
Sec. 2106.07. (A) EXCEPT TO THE EXTENT INCLUDED IN A DECEDENT'S
AUGMENTED ESTATE UNDER SECTION 2106.04 OR 2106.06 OF THE
REVISED CODE, THE VALUE OF A DECEDENT'S AUGMENTED ESTATE
INCLUDES THE VALUE OF ANY OF THE FOLLOWING:
(1) PROPERTY THAT WAS OWNED BY THE DECEDENT'S SURVIVING SPOUSE AT
THE DECEDENT'S DEATH, INCLUDING, BUT NOT LIMITED TO, ALL OF THE FOLLOWING:
(a) THE SURVIVING SPOUSE'S FRACTIONAL
INTEREST IN PROPERTY HELD IN JOINT TENANCY WITH THE RIGHT OF SURVIVORSHIP;
(b) THE SURVIVING SPOUSE'S OWNERSHIP INTEREST
IN PROPERTY HELD AS A CO-OWNER WITH THE RIGHT OF SURVIVORSHIP OR IN SECURITIES
REGISTERED UNDER A CO-OWNERSHIP DESIGNATION WITH THE RIGHT OF
SURVIVORSHIP;
(c) PROPERTY THAT PASSED TO THE SURVIVING
SPOUSE BY REASON OF THE DECEDENT'S DEATH, BUT NOT INCLUDING THE SURVIVING
SPOUSE'S RIGHT TO REMAIN IN THE MANSION HOUSE UNDER SECTION 2106.24 OF THE
REVISED CODE OR TO RECEIVE FEDERAL BENEFITS OR PAYMENTS
UNDER THE "SOCIAL SECURITY ACT," 49 STAT.
620, 42 U.S.C.A. 301, AS AMENDED.
(2) PROPERTY THAT WOULD HAVE BEEN INCLUDED IN THE SURVIVING
SPOUSE'S NONPROBATE TRANSFERS TO OTHERS, OTHER THAN THE SPOUSE'S FRACTIONAL
AND OWNERSHIP INTERESTS INCLUDED IN THE AUGMENTED ESTATE UNDER DIVISION
(A)(1)(a) OR (b) OF THIS SECTION, IF THE
SURVIVING SPOUSE HAD BEEN THE DECEDENT.
(B) PROPERTY THAT IS INCLUDED IN A DECEDENT'S
AUGMENTED ESTATE UNDER THIS SECTION IS VALUED AT THE DECEDENT'S DEATH,
TAKING INTO ACCOUNT THE FACT THAT THE DECEDENT PREDECEASED THE DECEDENT'S
SURVIVING SPOUSE, BUT, FOR PURPOSES OF DIVISION
(A)(1)(a) OR (b) OF THIS SECTION, THE
VALUES OF THE SURVIVING SPOUSE'S
FRACTIONAL AND OWNERSHIP INTERESTS ARE DETERMINED IMMEDIATELY BEFORE THE
DECEDENT'S DEATH IF THE DECEDENT WAS THEN A JOINT TENANT OR A CO-OWNER OF THE
PROPERTY OR SECURITIES. FOR PURPOSES OF DIVISION
(A)(2) OF THIS SECTION, PROCEEDS OF INSURANCE
THAT WOULD HAVE BEEN INCLUDED IN THE SURVIVING SPOUSE'S NONPROBATE TRANSFERS
TO
OTHERS UNDER DIVISION (A)(4) OF SECTION
2106.05 OF THE REVISED CODE ARE NOT VALUED AS IF THE
SURVIVING SPOUSE WERE DECEASED.
(C) THE VALUE OF PROPERTY THAT
IS INCLUDED IN A DECEDENT'S AUGMENTED ESTATE UNDER THIS SECTION IS REDUCED BY
ENFORCEABLE CLAIMS AGAINST THE DECEDENT'S SURVIVING SPOUSE.
Sec. 2106.08. (A) THE VALUE OF ANY PROPERTY IS EXCLUDED
FROM A DECEDENT'S NONPROBATE TRANSFERS TO OTHERS TO THE EXTENT THE DECEDENT
RECEIVED ADEQUATE AND FULL CONSIDERATION IN MONEY OR MONEY'S WORTH FOR A
TRANSFER OF THE PROPERTY OR IF THE PROPERTY WAS TRANSFERRED WITH THE WRITTEN
JOINDER OF, OR THE TRANSFER WAS CONSENTED TO IN WRITING BY, THE SURVIVING
SPOUSE.
(B)(1) THE VALUE OF PROPERTY
INCLUDED IN A DECEDENT'S AUGMENTED ESTATE UNDER SECTION 2106.05, 2106.06, OR
2106.07 OF THE REVISED CODE IS REDUCED IN EACH CATEGORY
SPECIFIED IN
THOSE SECTIONS BY ENFORCEABLE CLAIMS AGAINST THE INCLUDED PROPERTY.
(2) THE VALUE OF PROPERTY INCLUDED IN A DECEDENT'S AUGMENTED ESTATE UNDER
SECTION 2106.05, 2106.06, OR 2106.07 OF THE REVISED CODE
INCLUDES THE COMMUTED VALUE OF ANY PRESENT OR FUTURE INTEREST AND THE COMMUTED
VALUE OF AMOUNTS PAYABLE UNDER ANY TRUST, LIFE INSURANCE SETTLEMENT OPTION,
ANNUITY CONTRACT, PUBLIC OR PRIVATE PENSION PLAN, DISABILITY COMPENSATION
PLAN, DEATH
BENEFIT OR RETIREMENT PLAN, OR ANY SIMILAR CONTRACT OR PLAN, EXCEPT FEDERAL
BENEFITS OR PAYMENTS UNDER THE "SOCIAL SECURITY
ACT," 49 STAT. 620, 42
U.S.C.A. 301, AS AMENDED.
(3) THE COMMUTED VALUE OF PROPERTY UNDER DIVISION
(B)(2) OF THIS SECTION SHALL BE DETERMINED BY
REFERENCE TO VALUATION TABLES PRESCRIBED AND PUBLISHED BY THE
UNITED STATES
SECRETARY OF THE TREASURY THAT USE AN INTEREST RATE DETERMINED PURSUANT TO
SECTION 7520 OF THE "INTERNAL REVENUE CODE OF
1986," 100 STAT. 2085, 26
U.S.C.
1, AS AMENDED, FOR THE MONTH IN WHICH THE VALUATION DATE OCCURS.
(C) IF THE SAME PROPERTY IS SUBJECT TO MORE THAN ONE PROVISION IN
SECTIONS 2106.05, 2106.06, AND 2106.07 OF THE REVISED
CODE, THE PROPERTY IS INCLUDED IN THE
AUGMENTED ESTATE UNDER THE PROVISION THAT YIELDS THE GREATEST VALUE AND UNDER
ONLY ONE PROVISION IF THE PROVISIONS ALL YIELD THE SAME VALUE.
Sec. 2106.09. (A) IN A PROCEEDING FOR AN ELECTIVE SHARE, THE
FOLLOWING ARE APPLIED FIRST TO SATISFY
THE ELECTIVE SHARE AMOUNT OF THE DECEDENT'S SURVIVING SPOUSE AND TO REDUCE OR
ELIMINATE ANY CONTRIBUTION DUE FROM
THE DECEDENT'S PROBATE ESTATE AND RECIPIENTS OF THE DECEDENT'S NONPROBATE
TRANSFERS TO OTHERS:
(1) THE AMOUNTS INCLUDED IN THE DECEDENT'S AUGMENTED ESTATE UNDER SECTION
2106.04 OF THE REVISED CODE, OTHER THAN THE RIGHT OF THE
DECEDENT'S SURVIVING SPOUSE TO REMAIN IN THE MANSION HOUSE UNDER SECTION
2106.24 of the Revised Code, THAT PASS OR HAVE PASSED TO THE
DECEDENT'S SURVIVING
SPOUSE BY TESTATE OR INTESTATE SUCCESSION, THE AMOUNT OF THE ALLOWANCE FOR
SUPPORT SET OFF TO THE DECEDENT'S SURVIVING SPOUSE UNDER SECTION 2106.23 OF
THE REVISED CODE,
THE COMMUTED VALUE OF ANY EXPECTANCY OF DOWER TO WHICH THE DECEDENT'S
SURVIVING SPOUSE IS ENTITLED UNDER SECTION 2103.02 OF THE REVISED
CODE, THE VALUE OF AN AUTOMOBILE, WATERCRAFT,
OR OUTBOARD MOTOR TRANSFERRED TO THE DECEDENT'S SURVIVING SPOUSE UNDER SECTION
2106.27 OR 2106.28 OF THE REVISED
CODE, AND AMOUNTS INCLUDED IN THE AUGMENTED
ESTATE UNDER SECTION 2106.06 OF THE REVISED
CODE.
(2) THE COMMUTED VALUE OF ANY LIFE OR TERM INTEREST RECEIVED BY THE
SURVIVING SPOUSE FROM THE DECEDENT IN PROPERTY THAT IS A PART OF THE
DECEDENT'S AUGMENTED ESTATE AND THAT COULD QUALIFY FOR A FEDERAL ESTATE TAX
MARITAL DEDUCTION IN THE DECEDENT'S ESTATE.
(3) THE AMOUNTS INCLUDED IN THE DECEDENT'S AUGMENTED ESTATE UNDER SECTION
2106.07 OF THE REVISED CODE UP TO THE APPLICABLE PERCENTAGE
OF THAT
AMOUNT. FOR PURPOSES OF DIVISION (A)(3) OF
THIS SECTION, THE "APPLICABLE PERCENTAGE" IS TWICE THE ELECTIVE SHARE
PERCENTAGE SET FORTH IN THE SCHEDULE SPECIFIED IN DIVISION
(A) OF SECTION 2106.02 OF THE REVISED CODE
THAT IS APPROPRIATE TO THE LENGTH OF TIME THE SURVIVING SPOUSE AND THE
DECEDENT WERE MARRIED TO EACH OTHER.
(B) IF, AFTER THE APPLICATION OF
DIVISION (A) OF THIS SECTION, THE ELECTIVE
SHARE AMOUNT OF A DECEDENT'S SURVIVING SPOUSE IS NOT FULLY SATISFIED OR THE
SURVIVING SPOUSE IS ENTITLED TO A
SUPPLEMENTAL ELECTIVE SHARE AMOUNT, THE AMOUNTS INCLUDED IN THE DECEDENT'S
PROBATE ESTATE AND IN THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS, OTHER
THAN AMOUNTS INCLUDED UNDER DIVISION (D)(1) OR (3)
OF SECTION 2106.05 OF THE REVISED
CODE, ARE APPLIED FIRST TO SATISFY THE
UNSATISFIED BALANCE OF THE ELECTIVE SHARE AMOUNT OR THE SUPPLEMENTAL ELECTIVE
SHARE AMOUNT. THE DECEDENT'S PROBATE ESTATE AND THAT PORTION OF THE
DECEDENT'S
NONPROBATE TRANSFERS TO OTHERS ARE TO BE APPLIED SO THAT LIABILITY FOR THE
UNSATISFIED BALANCE OF THE ELECTIVE SHARE AMOUNT OR FOR THE SUPPLEMENTAL
ELECTIVE SHARE AMOUNT IS EQUITABLY APPORTIONED AMONG THE RECIPIENTS OF THE
DECEDENT'S PROBATE ESTATE AND OF THAT PORTION OF THE DECEDENT'S NONPROBATE
TRANSFERS TO OTHERS IN PROPORTION TO THE VALUE OF THEIR INTERESTS.
(C) IF, AFTER THE APPLICATION OF
DIVISIONS (A) AND (B) OF THIS SECTION, THE ELECTIVE SHARE
AMOUNT
OR SUPPLEMENTAL ELECTIVE SHARE AMOUNT OF THE DECEDENT'S SURVIVING SPOUSE IS
NOT FULLY SATISFIED, THE REMAINING PORTION OF THE DECEDENT'S NONPROBATE
TRANSFERS TO OTHERS IS TO BE APPLIED SO THAT LIABILITY FOR THE UNSATISFIED
BALANCE OF THE ELECTIVE SHARE AMOUNT OR
SUPPLEMENTAL ELECTIVE SHARE AMOUNT IS EQUITABLY APPORTIONED AMONG THE
RECIPIENTS OF THE REMAINING PORTION OF THE DECEDENT'S NONPROBATE TRANSFERS TO
OTHERS IN PROPORTION TO THE VALUE OF THEIR INTERESTS.
Sec. 2106.10. (A) ONLY ORIGINAL RECIPIENTS OF A
DECEDENT'S NONPROBATE TRANSFERS TO OTHERS, AND THE DONEES OF THE RECIPIENTS OF
THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS, TO THE EXTENT THE DONEES HAVE
THE PROPERTY OR ITS PROCEEDS, ARE LIABLE TO MAKE A PROPORTIONAL CONTRIBUTION
TOWARD SATISFACTION OF THE DECEDENT'S SURVIVING SPOUSE'S ELECTIVE SHARE AMOUNT
OR SUPPLEMENTAL ELECTIVE SHARE AMOUNT. A PERSON WHO IS LIABLE UNDER THIS
DIVISION TO MAKE A PROPORTIONAL CONTRIBUTION MAY CHOOSE TO GIVE UP THE
PROPORTIONAL PART OF
THE DECEDENT'S NONPROBATE TRANSFER TO THE PERSON OR TO PAY THE VALUE OF THE
AMOUNT OF THE PROPORTIONAL CONTRIBUTION FOR WHICH THE PERSON IS LIABLE.
(B) IF A SECTION OR A PROVISION OF A
SECTION OF THIS CHAPTER IS PREEMPTED BY FEDERAL LAW WITH RESPECT TO A PAYMENT,
AN ITEM OF PROPERTY, OR ANY OTHER BENEFIT INCLUDED IN THE DECEDENT'S
NONPROBATE
TRANSFERS TO OTHERS, A PERSON WHO, NOT FOR VALUE, RECEIVES THE PAYMENT, ITEM
OF PROPERTY, OR OTHER BENEFIT IS OBLIGATED TO RETURN THE PAYMENT, ITEM OF
PROPERTY, OR BENEFIT, OR IS PERSONALLY LIABLE FOR THE AMOUNT OF THE PAYMENT OR
THE VALUE OF THAT ITEM OF PROPERTY OR BENEFIT, AS PROVIDED IN SECTION 2106.09
of the Revised Code, TO THE PERSON WHO WOULD HAVE BEEN ENTITLED TO IT IF THAT SECTION OR
PROVISION OF THAT SECTION HAD NOT BEEN PREEMPTED BY FEDERAL LAW.
(C) IF A SURVIVING SPOUSE IS UNABLE TO COLLECT THE FULL AMOUNT
DUE UNDER THIS SECTION BECAUSE OF
UNCOLLECTIBILITY, INABILITY TO OBTAIN APPROPRIATE JURISDICTION, OR ANOTHER
REASON, THE UNCOLLECTED AMOUNTS SHALL NOT BE REAPPORTIONED, AND THE SURVIVING
SPOUSE SHALL BEAR THE BURDEN OF THE UNCOLLECTED AMOUNTS.
Sec. 2106.11. (A) THE SURVIVING SPOUSE OF A DECEDENT MAY MAKE AN
ELECTION UNDER SECTION 2106.02 of the Revised Code BY FILING IN THE PROBATE COURT OF THE
COUNTY IN WHICH THE DECEDENT WAS DOMICILED AT THE TIME OF THE DECEDENT'S DEATH
AND MAILING OR DELIVERING TO ANY PERSONAL REPRESENTATIVE OF THE DECEDENT A
PETITION FOR THE ELECTIVE SHARE. THE SURVIVING SPOUSE SHALL FILE THE PETITION
WITHIN THE LATER OF NINE MONTHS AFTER THE DATE OF THE DECEDENT'S DEATH OR SIX
MONTHS AFTER THE PROBATE OF THE DECEDENT'S WILL. THE FIDUCIARY OF THE
DECEDENT'S ESTATE OR ANY OTHER PERSON INTERESTED IN THE DECEDENT'S ESTATE MAY
REQUEST THAT THE PETITION FOR THE ELECTIVE SHARE BE FILED WITHIN A PERIOD OF
TIME THAT IS SHORTER THAN THAT PERIOD OF TIME BY FILING A PETITION IN THE
PROBATE COURT REQUESTING THAT THE SURVIVING SPOUSE BE REQUIRED TO FILE THE
PETITION FOR THE ELECTIVE SHARE WITHIN THIRTY DAYS OF RECEIPT OF A CITATION
FROM THE PROBATE COURT OR BE BARRED FROM ANY ELECTIVE SHARE. UPON THE FILING
OF THE REQUEST BY THE FIDUCIARY OR INTERESTED PERSON, THE PROBATE COURT SHALL
ISSUE A CITATION BY CERTIFIED MAIL, RETURN RECEIPT REQUESTED, TO THE SURVIVING
SPOUSE THAT REQUIRES THE SURVIVING SPOUSE, WITHIN THIRTY DAYS OF RECEIPT OF
THE
CITATION, TO FILE A PETITION FOR THE ELECTIVE SHARE OR REQUEST THE PROBATE
COURT TO GRANT AN EXTENSION OF THE TIME WITHIN WHICH THE PETITION FOR AN
ELECTIVE SHARE MUST BE FILED. IF THE SURVIVING SPOUSE, WITHIN THAT THIRTY-DAY
PERIOD, FAILS TO FILE A PETITION FOR THE ELECTIVE SHARE OR TO REQUEST THE
PROBATE COURT TO GRANT AN EXTENSION OF THE TIME WITHIN WHICH THE PETITION FOR
AN ELECTIVE SHARE MUST BE FILED, THE SURVIVING SPOUSE IS BARRED FROM FILING A
PETITION FOR AN ELECTIVE SHARE UNDER SECTION 2106.02 of the Revised Code AND FROM OTHERWISE
MAKING ANY FURTHER ELECTION UNDER THAT SECTION. IF THE SURVIVING SPOUSE FILES
A PETITION FOR THE ELECTIVE SHARE UNDER THIS DIVISION, THE SURVIVING SPOUSE
SHALL GIVE NOTICE OF THE TIME AND PLACE SET FOR A HEARING ON THE PETITION FOR
THE ELECTIVE SHARE TO PERSONS INTERESTED IN THE DECEDENT'S ESTATE AND TO THE
DISTRIBUTEES AND RECIPIENTS OF PORTIONS OF THE DECEDENT'S AUGMENTED ESTATE
WHOSE INTERESTS WILL BE ADVERSELY AFFECTED BY THE TAKING OF THE ELECTIVE
SHARE. EXCEPT AS PROVIDED IN DIVISION (B) OF THIS SECTION, THE
DECEDENT'S NONPROBATE TRANSFERS TO OTHERS ARE NOT INCLUDED IN THE DECEDENT'S
AUGMENTED ESTATE FOR THE PURPOSE OF COMPUTING THE ELECTIVE SHARE IF THE
SURVIVING SPOUSE FILES THE PETITION FOR AN ELECTIVE SHARE MORE THAN NINE
MONTHS AFTER THE DECEDENT'S DEATH.
(B) WITHIN THE EARLIER OF NINE MONTHS AFTER THE DECEDENT'S DEATH
OR THIRTY DAYS AFTER THE RECEIPT OF A CITATION TO ELECT THAT IS ISSUED BY THE
PROBATE COURT UNDER DIVISION (A) OF THIS SECTION, THE SURVIVING
SPOUSE MAY PETITION THE COURT FOR AN EXTENSION OF THE TIME WITHIN WHICH TO
MAKE AN ELECTION UNDER SECTION 2106.02 of the Revised Code. IF, WITHIN THE EARLIER OF NINE
MONTHS AFTER THE DECEDENT'S DEATH OR THIRTY DAYS AFTER RECEIPT OF A CITATION
TO ELECT THAT IS ISSUED BY THE PROBATE COURT UNDER DIVISION (A) OF
THIS SECTION, THE SPOUSE GIVES NOTICE OF THE PETITION FOR AN EXTENSION THAT IS
FILED UNDER THIS DIVISION TO ALL PERSONS INTERESTED IN THE DECEDENT'S
NONPROBATE TRANSFERS TO OTHERS, THE PROBATE COURT FOR GOOD CAUSE SHOWN BY THE
SURVIVING SPOUSE MAY EXTEND THE TIME FOR MAKING AN ELECTION UNDER SECTION
2106.02 of the Revised Code. IF THE COURT GRANTS THE SPOUSE'S PETITION FOR AN EXTENSION OF
THE TIME WITHIN WHICH TO MAKE AN ELECTION UNDER SECTION 2106.02 of the Revised Code
AND IF THE SURVIVING SPOUSE, WITHIN THE PERIOD OF TIME ALLOWED BY THE
EXTENSION, MAKES AN ELECTION UNDER THAT SECTION BY FILING IN THE PROBATE COURT
AND MAILING OR DELIVERING TO ANY PERSONAL REPRESENTATIVE OF THE DECEDENT A
PETITION FOR AN ELECTIVE SHARE, THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS
ARE NOT EXCLUDED FROM THE DECEDENT'S AUGMENTED ESTATE FOR THE PURPOSE OF
COMPUTING THE ELECTIVE SHARE AND SUPPLEMENTAL ELECTIVE SHARE AMOUNTS.
(C) THE SURVIVING SPOUSE MAY
WITHDRAW THE SURVIVING SPOUSE'S PETITION FOR AN ELECTIVE SHARE AT ANY TIME
BEFORE ENTRY OF A FINAL DETERMINATION ON THE ELECTIVE SHARE BY THE COURT.
(D) AFTER NOTICE AND A HEARING,
THE COURT SHALL DETERMINE THE ELECTIVE SHARE AND SUPPLEMENTAL ELECTIVE SHARE
AMOUNTS OF THE DECEDENT'S SURVIVING SPOUSE AND SHALL ORDER THE PAYMENT OF
THOSE AMOUNTS FROM THE ASSETS OF THE DECEDENT'S AUGMENTED ESTATE OR BY
CONTRIBUTION, AS APPROPRIATE, UNDER SECTIONS 2106.09 AND
2106.10 OF THE REVISED
CODE. IF IT APPEARS THAT A FUND OR PROPERTY
INCLUDED IN THE DECEDENT'S AUGMENTED ESTATE HAS NOT COME INTO THE POSSESSION
OF THE
DECEDENT'S PERSONAL REPRESENTATIVE OR HAS BEEN DISTRIBUTED BY THE PERSONAL
REPRESENTATIVE, THE COURT NEVERTHELESS SHALL DETERMINE THE LIABILITY OF ANY
PERSON WHO HAS AN INTEREST IN THE FUND OR PROPERTY OR WHO HAS POSSESSION OF
THE FUND OR PROPERTY, WHETHER AS TRUSTEE OR OTHERWISE. THE PROCEEDING TO
DETERMINE THAT LIABILITY MAY BE MAINTAINED AGAINST FEWER THAN ALL PERSONS
AGAINST WHOM
RELIEF COULD BE SOUGHT, BUT NO PERSON IS SUBJECT TO CONTRIBUTION IN ANY
GREATER
AMOUNT THAN THE PERSON WOULD HAVE BEEN SUBJECT TO CONTRIBUTION UNDER SECTIONS
2106.09 AND 2106.10 OF THE REVISED
CODE IF RELIEF HAD BEEN SECURED AGAINST ALL
PERSONS SUBJECT TO CONTRIBUTION.
(E) AN ORDER OR JUDGMENT OF THE
COURT UNDER DIVISION (D) OF THIS SECTION MAY
BE ENFORCED, AS NECESSARY, IN AN ACTION FOR CONTRIBUTION OR PAYMENT IN OTHER
COURTS OF THIS STATE, OTHER STATES, OR THE UNITED STATES.
Sec. 2106.12. (A) ONLY A SURVIVING
SPOUSE OF A DECEDENT WHO IS LIVING WHEN THE PETITION FOR THE ELECTIVE SHARE IS
FILED IN THE PROBATE COURT UNDER DIVISION (A)
OR (B) OF SECTION 2106.11 OF THE
REVISED CODE
MAY EXERCISE THE RIGHT OF ELECTION PROVIDED UNDER SECTION 2106.02 OF THE
REVISED CODE. IF THE SURVIVING SPOUSE DOES NOT PERSONALLY
EXERCISE THE RIGHT OF ELECTION,
THE SURVIVING SPOUSE'S CONSERVATOR, GUARDIAN, OR AGENT UNDER THE AUTHORITY OF
A POWER OF ATTORNEY MAY EXERCISE THE RIGHT OF ELECTION ON BEHALF OF THE
SURVIVING SPOUSE. IF, BECAUSE OF A LEGAL DISABILITY, A SURVIVING SPOUSE IS
UNABLE TO MAKE AN ELECTION UNDER SECTION 2106.02 OF THE
REVISED CODE
AND IF THE SURVIVING SPOUSE DOES NOT HAVE A CONSERVATOR, GUARDIAN, OR AGENT,
THE PROBATE COURT MAY APPOINT A GUARDIAN AD LITEM FOR THE SURVIVING SPOUSE TO
CONSIDER ALL THE FACTS AND CIRCUMSTANCES RELATED TO THE DECEDENT'S ESTATE AND
THE SURVIVING SPOUSE'S RIGHT OF ELECTION AND RECOMMEND TO THE COURT WHETHER OR
NOT TO PETITION ON BEHALF OF THE SURVIVING SPOUSE FOR THE ELECTIVE SHARE.
AFTER CONSIDERING THE RECOMMENDATION OF THE GUARDIAN AD LITEM OR ON ITS OWN
INITIATIVE, THE COURT MAY ORDER THE FILING ON BEHALF OF THE SURVIVING SPOUSE
OF THE PETITION FOR THE ELECTIVE SHARE. THE COURT SHALL NOT ISSUE AN ORDER TO
FILE A PETITION FOR THE ELECTIVE SHARE UNTIL AFTER THE COURT CONSIDERS OTHER
AVAILABLE RESOURCES AND THE AGE, PROBABLE LIFE EXPECTANCY, PHYSICAL AND MENTAL
CONDITION, AND PRESENT AND REASONABLY ANTICIPATED FUTURE NEEDS OF THE
SURVIVING
SPOUSE AND DETERMINES THAT THE ELECTION IS NECESSARY TO PROVIDE ADEQUATE
SUPPORT FOR THE SURVIVING SPOUSE DURING THE SURVIVING SPOUSE'S LIFE
EXPECTANCY.
(B) IF THE RIGHT OF ELECTION IS EXERCISED
ON BEHALF OF A DECEDENT'S SURVIVING SPOUSE WHO IS AN INCAPACITATED PERSON, THE
COURT SHALL
SET ASIDE THAT PORTION OF THE ELECTIVE SHARE AND SUPPLEMENTAL ELECTIVE SHARE
AMOUNTS DUE FROM THE DECEDENT'S PROBATE ESTATE AND FROM RECIPIENTS OF THE
DECEDENT'S NONPROBATE TRANSFERS TO OTHERS UNDER DIVISIONS
(B) AND (C) OF SECTION 2106.09 OF THE REVISED
CODE AND SHALL APPOINT A TRUSTEE TO ADMINISTER
THAT PROPERTY FOR THE SUPPORT OF THE SURVIVING SPOUSE. FOR PURPOSES OF THIS
DIVISION, AN ELECTION ON BEHALF OF A SURVIVING SPOUSE BY AN AGENT UNDER A
DURABLE POWER OF ATTORNEY IS PRESUMED TO BE ON BEHALF OF A SURVIVING SPOUSE
WHO
IS AN INCAPACITATED PERSON. THE TRUSTEE SHALL ADMINISTER THE TRUST IN
ACCORDANCE WITH THE FOLLOWING TERMS AND ANY ADDITIONAL TERMS THAT THE COURT
DETERMINES APPROPRIATE:
(1) THE TRUSTEE MAY MAKE EXPENDITURES OF INCOME AND PRINCIPAL IN THE
MANNER, AT THE TIME, AND TO THE EXTENT THAT THE TRUSTEE DETERMINES SUITABLE
AND PROPER FOR THE SURVIVING SPOUSE'S SUPPORT, WITHOUT COURT ORDER, BUT WITH
REGARD TO OTHER SUPPORT, INCOME, AND PROPERTY OF THE SURVIVING SPOUSE AND
BENEFITS OF
MEDICAL OR OTHER FORMS OF ASSISTANCE FROM A STATE OR FEDERAL GOVERNMENT OR
GOVERNMENTAL AGENCY FOR WHICH THE SURVIVING SPOUSE QUALIFIES ON THE BASIS OF
NEED.
(2) DURING THE SURVIVING SPOUSE'S INCAPACITY, THE SURVIVING
SPOUSE OR A PERSON ACTING ON BEHALF OF THE SURVIVING SPOUSE HAS THE POWER TO
TERMINATE THE TRUST. IF THE SURVIVING SPOUSE REGAINS CAPACITY, THE
SURVIVING SPOUSE ACQUIRES THE POWER TO TERMINATE THE TRUST AND ACQUIRE FULL
OWNERSHIP OF THE TRUST PROPERTY FREE OF TRUST BY DELIVERING TO THE TRUSTEE A
WRITING SIGNED BY THE SURVIVING SPOUSE DECLARING THE TERMINATION OF THE TRUST.
(3) UPON THE DEATH OF THE SURVIVING SPOUSE, THE TRUSTEE SHALL
TRANSFER THE UNEXPENDED TRUST PROPERTY TO THE ESTATE OF THE SURVIVING SPOUSE.
(C) IF THE RIGHT OF ELECTION IS EXERCISED ON BEHALF OF A
DECEDENT'S SURVIVING SPOUSE WHO IS AN INCAPACITATED PERSON AND IF THERE IS AN
EXISTING
TRUST OF WHICH THE INCAPACITATED SURVIVING SPOUSE IS THE BENEFICIARY, WITH OR
WITHOUT COURT SUPERVISION, OR AN EXISTING GUARDIANSHIP
OR CONSERVATORSHIP FOR THE LIFETIME BENEFIT OF THE INCAPACITATED SURVIVING
SPOUSE, THE COURT, IN LIEU OF APPOINTING A SEPARATE TRUSTEE UNDER DIVISION
(B) OF THIS SECTION, MAY ORDER THAT THE PORTION OF
THE ELECTIVE SHARE AND SUPPLEMENTAL ELECTIVE SHARE AMOUNTS THAT IS SET ASIDE
UNDER DIVISION (B) OF THIS SECTION BE ADDED TO THE
EXISTING TRUST, GUARDIANSHIP, OR CONSERVATORSHIP.
Sec. 2106.13. (A) THE RIGHT OF ELECTION OF A SURVIVING
SPOUSE UNDER SECTIONS 2106.02 AND 2106.11 OF THE
REVISED CODE,
AND THE RIGHTS OF THE SURVIVING SPOUSE TO AN ALLOWANCE FOR SUPPORT UNDER
SECTION 2106.23 OF THE REVISED
CODE, TO REMAIN IN THE MANSION HOUSE UNDER
SECTION 2106.24 OF THE REVISED
CODE, AND TO THE TRANSFER TO THE SPOUSE OF THE
TITLE TO ONE AUTOMOBILE, ONE WATERCRAFT, OR ONE OUTBOARD MOTOR UNDER SECTION
2106.27 OR 2106.28 OF THE REVISED
CODE MAY BE WAIVED, WHOLLY OR PARTIALLY,
BEFORE OR AFTER MARRIAGE, BY A WRITTEN CONTRACT, AGREEMENT, OR WAIVER SIGNED
BY THE SURVIVING SPOUSE.
(B) A WAIVER BY A SURVIVING
SPOUSE UNDER DIVISION (A) OF THIS SECTION IS
NOT ENFORCEABLE IF THE SURVIVING SPOUSE PROVES ANY OF THE FOLLOWING:
(1) THE SURVIVING SPOUSE DID NOT EXECUTE THE WAIVER
VOLUNTARILY.
(2) THE WAIVER WAS UNCONSCIONABLE WHEN IT WAS EXECUTED, AND,
BEFORE EXECUTION OF THE WAIVER, ANY OF THE FOLLOWING OCCURS:
(a) THE SURVIVING SPOUSE DID NOT HAVE FULL
KNOWLEDGE OR UNDERSTANDING OF THE WAIVER OR WAS NOT PROVIDED A FAIR AND
REASONABLE DISCLOSURE OF THE PROPERTY OF THE DECEDENT.
(b) THE SURVIVING SPOUSE DID NOT ENTER
INTO THE WAIVER OR AGREEMENT FREELY AND WITHOUT FRAUD, DURESS, COERCION, OR
OVERREACHING.
(c) THE TERMS OF THE WAIVER PROMOTE OR ENCOURAGE DIVORCE OR
PROFITEERING BY DIVORCE.
(C) AN ISSUE OF UNCONSCIONABILITY OF A WAIVER IS FOR DECISION BY
THE PROBATE COURT AS A MATTER OF LAW.
(D) UNLESS THE WAIVER PROVIDES OTHERWISE, A WAIVER OF "ALL
RIGHTS" OR EQUIVALENT LANGUAGE IN THE PROPERTY OR
ESTATE OF A PRESENT OR PROSPECTIVE SPOUSE OR A COMPLETE PROPERTY SETTLEMENT
ENTERED INTO AFTER OR IN ANTICIPATION OF LEGAL SEPARATION OR DIVORCE IS A
WAIVER OF ALL THE RIGHTS TO THE ELECTIVE SHARE UNDER SECTION 2106.02 OF THE
REVISED CODE, TO REMAIN IN THE MANSION HOUSE UNDER SECTION
2106.24 OF THE REVISED CODE,
TO THE TITLE TO AN AUTOMOBILE AND TO ONE WATERCRAFT AND ONE OUTBOARD MOTOR
UNDER SECTIONS 2106.27 AND 2106.28 OF THE
REVISED CODE,
AND TO AN ALLOWANCE FOR SUPPORT UNDER SECTION 2106.23 OF THE
REVISED CODE,
A WAIVER BY EACH SPOUSE OF ALL RIGHTS IN THE PROPERTY OF THE OTHER, AND A
RENUNCIATION BY EACH SPOUSE OF ALL BENEFITS THAT WOULD OTHERWISE PASS TO THE
SPOUSE FROM THE OTHER BY INTESTATE SUCCESSION OR BY VIRTUE OF A WILL EXECUTED
BEFORE THE WAIVER OR PROPERTY SETTLEMENT.
Sec. 2106.14. (A) NOTWITHSTANDING THAT UNDER SECTION
2106.05 OF THE REVISED CODE A PAYMENT, ITEM OF PROPERTY, OR
OTHER
BENEFIT IS INCLUDED IN THE DECEDENT'S NONPROBATE TRANSFERS TO OTHERS, A PAYOR
OR OTHER THIRD PARTY IS NOT LIABLE FOR HAVING MADE A PAYMENT OR TRANSFERRED AN
ITEM OF PROPERTY OR OTHER BENEFIT TO A BENEFICIARY DESIGNATED IN A GOVERNING
INSTRUMENT, OR FOR HAVING TAKEN ANY OTHER ACTION IN GOOD FAITH RELIANCE ON THE
VALIDITY OF A GOVERNING INSTRUMENT, UPON REQUEST AND SATISFACTORY PROOF OF THE
DECEDENT'S DEATH, BEFORE THE PAYOR OR OTHER THIRD PARTY RECEIVED WRITTEN
NOTICE FROM THE SURVIVING SPOUSE OR THE SURVIVING SPOUSE'S REPRESENTATIVE OF
AN INTENTION TO FILE A PETITION FOR THE ELECTIVE SHARE OR THAT A PETITION FOR
THE ELECTIVE SHARE HAS BEEN FILED. A PAYOR OR OTHER THIRD PARTY IS LIABLE FOR
PAYMENTS MADE OR OTHER ACTIONS TAKEN AFTER THE PAYOR OR OTHER THIRD PARTY
RECEIVES
WRITTEN NOTICE OF AN INTENTION BY THE SURVIVING SPOUSE OR THE SURVIVING
SPOUSE'S REPRESENTATIVE
TO FILE A PETITION FOR THE ELECTIVE SHARE OR THAT A PETITION FOR THE ELECTIVE
SHARE HAS BEEN FILED.
(B) THE SURVIVING SPOUSE OR THE SURVIVING SPOUSE'S REPRESENTATIVE
SHALL MAIL A WRITTEN NOTICE OF AN
INTENTION TO FILE A PETITION FOR THE ELECTIVE SHARE OR THAT A PETITION FOR THE
ELECTIVE SHARE HAS BEEN FILED TO THE PAYOR'S OR OTHER THIRD
PARTY'S MAIN OFFICE OR HOME BY CERTIFIED MAIL, RETURN RECEIPT REQUESTED, OR
SHALL SERVE THE NOTICE UPON THE PAYOR OR OTHER THIRD PARTY IN THE SAME MANNER
AS A SUMMONS IN
A CIVIL ACTION. UPON RECEIPT OF THE WRITTEN NOTICE OF INTENTION TO FILE A
PETITION FOR THE ELECTIVE SHARE OR THAT A PETITION FOR THE ELECTIVE SHARE HAS
BEEN FILED, A PAYOR OR OTHER THIRD PARTY MAY PAY ANY AMOUNT OWED OR MAY
TRANSFER OR DEPOSIT ANY ITEM OF PROPERTY HELD BY IT TO OR WITH THE PROBATE
COURT IN WHICH THE PROBATE PROCEEDINGS RELATED TO THE DECEDENT'S
ESTATE HAVE BEEN COMMENCED OR, IF NO PROBATE PROCEEDINGS RELATED TO THE
DECEDENT'S ESTATE HAVE BEEN COMMENCED, TO OR WITH THE PROBATE COURT OF THE
COUNTY OF THE DECEDENT'S RESIDENCE. THE PROBATE COURT SHALL HOLD THE FUNDS OR
ITEM OF PROPERTY, AND, UPON ITS DETERMINATION UNDER DIVISION (D) OF
SECTION 2106.11 OF THE REVISED
CODE, SHALL ORDER DISBURSEMENT IN ACCORDANCE
WITH THE DETERMINATION. IF NO PETITION FOR AN ELECTIVE SHARE IS FILED IN THE
PROBATE COURT WITHIN THE TIME
SPECIFIED UNDER DIVISION (A) OR
(B) OF SECTION 2106.11 OF THE
REVISED CODE
OR, IF A PETITION FOR AN ELECTIVE SHARE HAS BEEN FILED, THE DEMAND FOR AN
ELECTIVE SHARE IS
WITHDRAWN UNDER DIVISION (C) OF SECTION 2106.11 OF THE
REVISED CODE, THE COURT SHALL ORDER DISBURSEMENT TO THE
DESIGNATED BENEFICIARY. PAYMENTS OR
TRANSFERS TO THE COURT OR DEPOSITS MADE INTO COURT DISCHARGE THE PAYOR OR
OTHER THIRD PARTY FROM ALL CLAIMS FOR AMOUNTS SO PAID OR THE VALUE OF PROPERTY
SO TRANSFERRED OR DEPOSITED.
(C) UPON PETITION TO THE PROBATE
COURT BY THE BENEFICIARY DESIGNATED IN A GOVERNING INSTRUMENT, THE COURT MAY
ORDER THAT ALL OR PART OF THE PROPERTY BE PAID TO THE BENEFICIARY IN AN AMOUNT
AND SUBJECT TO CONDITIONS CONSISTENT WITH THIS CHAPTER.
Sec. 2106.10 2106.21. (A) A surviving spouse may elect to
receive, as part of the surviving spouse's share of an intestate
estate under section 2105.06 of the Revised Code and the allowance for
support under section 2106.13 2106.23 of the Revised Code, the
entire interest of the decedent spouse in the mansion house. The
interest of the decedent spouse in the mansion house shall be
valued at the appraised value with the deduction of that portion
of all liens on the mansion house existing at the time of death
and attributable to the decedent's interest in the mansion house.
(B) The election pursuant to division (A) of this section
shall be made at or before the time a final account is rendered.
(C) If the spouse makes an election pursuant to division
(A) of this section, the administrator or executor shall file,
unless the election is one made under division (D) of this
section, an application for a certificate of transfer as provided
for in section 2113.61 of the Revised Code. The application also
shall contain an inventory of the property and the allowance for
support that the spouse is
entitled to receive under sections 2105.06 and
2106.13 2106.23 of the Revised Code.
If the value of the property and the allowance for support that the
spouse is entitled to receive is
equal to or greater than the value of the decedent's interest in
the mansion house, the court shall issue the certificate of
transfer.
(D) The surviving spouse may make an election pursuant to
division (A) of this section in an estate relieved from
administration under section 2113.03 of the Revised Code. The
election shall be made at the time of or prior to the entry of
the order relieving the estate from administration. Either the
spouse or the applicant for the order relieving the estate from
administration shall file the application for certificate of
transfer under division (C) of this section.
(E) If the surviving spouse dies prior to making an
election pursuant to division (A) of this section, the surviving
spouse shall be conclusively presumed not to have made an
election pursuant to that division. After the surviving spouse's
death, no other person is authorized to make an election pursuant
to that division on behalf of the estate of the surviving spouse.
(F) As used in this section, the mansion house includes
the decedent's title in the parcel of land on which the house is
situated and, at the option of the surviving spouse, the
decedent's title in the household goods contained within the
house and the lots or farm land adjacent to the house and used in
conjunction with it as the home of the decedent.
Sec. 2106.11 2106.22. Subject to the right of the surviving
spouse to elect to receive the decedent's interest in the mansion house
pursuant to section 2106.10 2106.21 of the Revised Code, the
specific monetary share payable to a surviving spouse under division (B)
or, (C), OR (D) of section 2105.06 of the
Revised Code shall be paid out
of the tangible and intangible personal property in the intestate
estate to the extent that the personal property is available for
distribution. The personal property distributed to the surviving
spouse, other than cash, shall be valued at the appraised value.
Before tangible and intangible personal property is
transferred to the surviving spouse in payment or part payment of
the specific monetary share, the administrator or executor shall
file an application that includes an inventory of the personal
property intended to be distributed in kind to the surviving
spouse, together with a statement of the appraised value of each
item of personal property included. The court shall examine the
application and make a finding of the amount of personal property
to be distributed to the surviving spouse, and shall order that
the personal property be distributed to the surviving spouse.
The court concurrently shall make a finding of the amount of
money that remains due and payable to the surviving spouse in
satisfaction of the specific monetary share to which the
surviving spouse is entitled under division (B) or, (C),
OR (D) of section 2105.06 of the Revised Code. Any amount
that remains due and payable shall be a charge on the title to any real
property in
the estate but the charge does not bear interest. This charge
may be conveyed or released in the same manner as any other
interest in real estate and may be enforced by foreclosure or any
other appropriate remedy.
Sec. 2106.13 2106.23. (A) If a person dies leaving a
surviving
spouse and no minor children, leaving a surviving spouse and
minor children, or leaving minor children and no surviving
spouse, the surviving spouse, minor children, or both shall be
entitled to receive, subject to division (B) of this section, in
money or property the sum of forty thousand dollars
as an allowance for support. If the surviving spouse selected two automobiles
under section 2106.18 2106.27 of the Revised Code, the
allowance for support
prescribed by this
section shall be reduced by the appraised value of the automobile having the
lower appraised value of the two automobiles so selected. The
money or property set off as an allowance for support shall be
considered estate assets.
(B) The probate court shall order the distribution of the
allowance for support described in division (A) of this section
as follows:
(1) If the person died leaving a surviving spouse and no
minor children, one hundred per cent to the surviving spouse;
(2) If the person died leaving a surviving spouse and
minor children, and if all of the minor children are the children
of the surviving spouse, one hundred per cent to the surviving
spouse;
(3) If the person died leaving a surviving spouse and
minor children, and if not all of the minor children are children
of the surviving spouse, in equitable shares, as fixed by the
probate court in accordance with this division, to the surviving
spouse and the minor children who are not the children of the
surviving spouse. In determining equitable shares under this
division, the probate court shall do all of the following:
(a) Consider the respective needs of the surviving spouse,
the minor children who are children of the surviving spouse, and
the minor children who are not children of the surviving spouse;
(b) Allocate to the surviving spouse, the share that is
equitable in light of the needs of the surviving spouse and the
minor children who are children of the surviving spouse;
(c) Allocate to the minor children who are not children of
the surviving spouse, the share that is equitable in light of the
needs of those minor children.
(4) If the person died leaving minor children and no
surviving spouse, in equitable shares, as fixed by the probate
court in accordance with this division, to the minor children.
In determining equitable shares under this division, the probate
court shall consider the respective needs of the minor children
and allocate to each minor child the share that is equitable in
light of the child's needs.
(C) If the surviving spouse selected two automobiles under
section 2106.18 2106.27 of the Revised Code,
the probate court, in considering the respective needs
of the surviving spouse and the minor children when allocating an allowance
for support under division (B)(3) of this section, shall consider the
benefit derived by the surviving spouse from the transfer of the automobile
having the lower appraised value of the two automobiles so selected.
Sec. 2106.15 2106.24. A surviving spouse may remain in the
mansion house free of
charge for one year, except that such real property may be sold within that
time for the payment of debts of the decedent. If the real property is so
sold, the surviving spouse shall be compensated from the estate to the extent
of the fair rental value for the unexpired term, such AND THE
compensation to have HAS the same priority in payment of debts
of estates THE ESTATE as the allowance for support made
to the surviving spouse, minor children, or surviving spouse and minor
children of the decedent under section 2106.13 2106.23 of the
Revised Code.
Sec. 2106.16 2106.25. A surviving spouse, even though acting
as executor or administrator, may purchase the following property,
if left by the decedent, and if not specifically devised or
bequeathed:
(A) The decedent's interest in the mansion house,
including the decedent's title in the parcel of land on which
the mansion house is situated and lots or farm land adjacent to
the mansion house and used in conjunction with it as the home of the
decedent, and the decedent's title in the household goods
contained in the mansion house, at the appraised value as fixed by the
appraisers;
(B) Except for any AN automobile that passes to the surviving
spouse of the decedent under division (A) of section 2106.18
2106.27 of the Revised Code, any other real or personal property of
the decedent
not exceeding, with the decedent's interest in the mansion house
and the decedent's title in the land used in conjunction with it,
and the decedent's title in the household goods the spouse elects
to purchase, one-third of the gross appraised value of the
estate, at the appraised value as fixed by the appraisers.
A spouse desiring to exercise this right of purchase with
respect to personal property shall file in the probate court an
application setting forth an accurate description of the personal
property and the election of the spouse to purchase it at the
appraised value. No notice is required for the court to hear the
application insofar as it pertains to household
goods
contained in the mansion house. If the application includes
other personal property, the court shall cause a notice of the
time and place of the hearing of the application with respect to
the other personal property to be given to the executor or
administrator, the heirs or beneficiaries interested in the
estate, and to any other interested persons as the court
determines.
A spouse desiring to exercise this right of purchase with
respect to an interest in real property shall file in the court a
petition containing an accurate description of the real property
and naming as defendants the executor or
administrator,
the persons to whom the real property passes by inheritance or
residuary devise, and all mortgagees and other lienholders whose
claims affect the real property or any part of it. Spouses of
defendants need not be made
defendants. The
petition shall set forth the election of the surviving spouse to
purchase the interest in real property at the appraised value
and shall contain a prayer accordingly. A summons upon that
petition shall be issued and served on the defendants in the
same manner as provided for service of summons in actions to sell
real property to pay debts.
No hearing on the application or petition shall be held
until the inventory is approved. On the hearing of the
application or petition, the finding of the court shall be
FIND in favor of the surviving spouse, unless it appears that the
appraisement was made as a result of collusion or fraud or that
it is so manifestly inadequate that a sale at that price would
unconscionably prejudice the rights of the parties in interest or
creditors. The action of the court shall not be held to
prejudice the rights of lienholders.
Upon a finding in favor of the surviving spouse, the court
shall make an entry fixing the terms of payment to the executor
or administrator for the property, having regard for the rights
of creditors of the estate, and ordering the executor or
administrator, or a commissioner who may be appointed and
authorized for the purpose, to transfer and convey the property
to the spouse upon compliance with the terms fixed by the court.
If the court, having regard for the amount of property to be
purchased, its appraised value, and the distribution to be made
of the proceeds arising from the sale, finds that the original
bond given by the executor or administrator is sufficient, the
court may dispense with the giving of additional bonds. If the
court finds that the original bond is insufficient, as a
condition to FOR THE transfer and conveyance, the court shall
require the executor or administrator to execute an additional bond in an
amount as THAT the court may fix, with proper surety,
conditioned and payable as provided in section 2127.27 of the Revised Code.
This
section does not prevent the court from ordering THE transfer and
conveyance without bond in cases where IN WHICH the will of a
testator provides that the executor need not give bond. The executor or
administrator, or a commissioner, then shall execute and deliver
to the surviving spouse a proper bill of sale or deed, as the
case may be, for the property, and shall make a return to the court.
The death of the surviving spouse prior to the filing of
the court's entry fixing the terms of payment for property
elected to be purchased shall nullify the election. The real or
personal property then shall be free of the right granted in this
section.
The application or petition provided for in this section
shall not be filed prior to filing the inventory required by
section 2115.02 of the Revised Code or later than
one month after the approval of that inventory. Failure to file an
application
or
petition within that time nullifies the election with respect to
the property required to be included, and the real or personal
property then shall be free of the right granted in this section.
Sec. 2106.17 2106.26. (A) As used in this section:
(1) "Motor vehicle" has the same meaning as in section
4505.01 of the Revised Code.
(2) "Joint ownership with right of survivorship" means a
form of ownership of a motor vehicle, watercraft, or outboard
motor that is established pursuant to this section and pursuant
to which the entire interest in the motor vehicle, watercraft, or
outboard motor is held by two persons for their joint lives and
thereafter by the survivor of them.
(3) "Watercraft" has the same meaning as in division (A)
of section 1548.01 of the Revised Code.
(B)(1) Any two persons may establish in accordance with
this section joint ownership with right of survivorship in a
motor vehicle or in a watercraft or outboard motor for which a
certificate of title is required under Chapter 1548. of the
Revised Code.
(2) If two persons wish to establish joint ownership with
right of survivorship in a motor vehicle or in a watercraft or
outboard motor that is required to be titled under Chapter 1548.
of the Revised Code, they may make a joint application for a
certificate of title under section 4505.06 or 1548.07 of the
Revised Code, as applicable.
(C) If two persons have established in a certificate of
title joint ownership with right of survivorship in a motor
vehicle or a watercraft or outboard motor that is required to be
titled under Chapter 1548. of the Revised Code, and if one of
those persons dies, the interest of the deceased person in the
motor vehicle, watercraft, or outboard motor shall pass to the
survivor of them upon transfer of title to the motor vehicle or
watercraft or outboard motor in accordance with section 4505.10
or 1548.11 of the Revised Code. The motor vehicle, watercraft,
or outboard motor shall not be considered an estate asset and
shall not be included and stated in the estate inventory.
Sec. 2106.18 2106.27. (A) Upon the death of a married
resident who owned at least one automobile at the time of death, the
interest of the deceased spouse in up to two automobiles
that are not transferred to the surviving spouse due to joint ownership with
right of survivorship
established under section 2106.17 2106.26 of the Revised Code,
and that are not otherwise specifically disposed of by testamentary
disposition, may be selected by the surviving spouse. This interest shall
immediately
pass to the surviving spouse upon transfer of the title or titles in
accordance with section 4505.10 of the Revised
Code. The sum total of the appraised values of the automobiles selected by
a surviving spouse under this division shall not exceed forty thousand
dollars. Each automobile that passes to a surviving spouse under this
division shall not be considered an estate asset and
shall not be included and stated in the estate inventory.
(B) The executor or administrator, with the approval of
the probate court, may transfer title to an automobile owned by
the decedent to any of the following:
(1) The surviving spouse, when the automobile is
purchased by the surviving spouse pursuant to section 2106.16
2106.25 of the Revised Code;
(2) A distributee;
(3) A purchaser.
(C) The executor or administrator may transfer title to an
automobile owned by the decedent without the approval of the
probate court to any of the following:
(1) A legatee entitled to the automobile under the
terms of the will;
(2) A distributee if the distribution of the automobile
is made without court order pursuant to section 2113.55 of the
Revised Code;
(3) A purchaser if the sale of the automobile is made
pursuant to section 2113.39 of the Revised Code.
(D) As used in division (A) of this section, "automobile"
includes a truck if the deceased spouse did not own an
automobile and if the truck was used as a method of conveyance by
the deceased spouse or his THE DECEASED SPOUSE'S family when the
deceased spouse was alive.
Sec. 2106.19 2106.28. (A) Upon the death of a married
resident who owned at least one watercraft, one outboard motor, or one of
each at the time of death, the interest of the deceased spouse in
one watercraft, one outboard motor, or one of each that is not
otherwise specifically disposed of by testamentary disposition
and that is selected by the surviving spouse immediately shall
pass to the surviving spouse upon receipt by the clerk of the
court of common pleas of both of the following:
(1) The title executed by the surviving spouse;
(2) An affidavit sworn by the surviving spouse stating the
date of the decedent's death, a description of the watercraft,
outboard motor, or both, its or their approximate value, and that
the watercraft, outboard motor, or both are not disposed of by
testamentary disposition.
The watercraft, outboard motor, or both shall not be
considered an estate asset and shall not be included and stated
in the estate inventory.
Transfer of a decedent's interest under this division does
not affect the existence of any lien against a watercraft or
outboard motor so transferred.
(B) Except for a watercraft, outboard motor, or both
transferred as provided in division (A) of this section, the
executor or administrator may transfer title to a watercraft or
outboard motor in the manner provided for transfer of an
automobile under divisions (B) and (C) of section 2106.18
2106.27 of the Revised Code.
Sec. 2106.20 2106.31. A surviving spouse is entitled to a
reimbursement from the estate of the deceased spouse for funeral expenses, if
paid by the surviving spouse, to the extent that the rights of other creditors
of the estate will not be prejudiced by the reimbursement.
Sec. 2106.22 2106.32. Any antenuptial or
AGREEMENT, separation agreement, OR WAIVER PURSUANT TO
SECTION 2106.13 of the Revised Code to which a decedent was
a party is valid unless an action to set it aside is commenced within
four SIX months after the appointment DATE of
the executor or administrator of the estate DEATH of the
decedent, or unless, within the four-month period, the validity of the
agreement otherwise is attacked.
Sec. 2106.24 2106.36. In addition to the rights provided in
this chapter, a surviving
spouse of a decedent who died testate or intestate is entitled to any other
rights prescribed in other chapters of the Revised Code, including, but not
limited to, any dower rights under Chapters 2103. and 5305. of the Revised
Code.
Sec. 2107.63. A testator may by will devise, bequeath, or
appoint real or personal property or any interest in real or
personal property to a trustee of a trust that is evidenced by a
written instrument signed by the testator or any other settlor
either before or on the same date of the execution of the will of
the testator, that is identified in the will, and that has been
signed, or is signed at any time after the execution of the
testator's will, by the trustee or trustees identified in the
will or their successors or by any other person lawfully serving,
by court appointment or otherwise, as a trustee.
The property or interest so devised, bequeathed, or
appointed to the trustee shall become a part of the trust estate,
shall be subject to the jurisdiction of the court having
jurisdiction of the trust, and shall be administered in
accordance with the terms and provisions of the instrument
creating the trust, including, unless the will specifically
provides otherwise, any amendments or modifications of the trust
made in writing before, concurrently with, or after the making of
the will and prior to the death of the testator. The termination
of the trust, or its entire revocation prior to the testator's
death, shall invalidate the devise, bequest, or appointment to
the trustee.
This section shall not affect any of the rights accorded to
a surviving spouse under section 2106.01 2106.02 of the
Revised Code. This section applies, and shall be construed as
applying, to the
wills of decedents who die on or after the effective date of this
amendment, regardless of the date of the execution of their
wills.
Sec. 2109.32. Every fiduciary's account required by section 2109.30 of the
Revised Code shall be set for hearing before the probate court. The hearing
on the account shall be set not earlier than thirty days after the filing of
the account.
At the hearing upon an account, the court shall inquire into, consider, and
determine all matters relative to the account and the manner in which the
fiduciary has executed his THE FIDUCIARY'S trust, including the
investment of trust funds, and
may order the account approved and settled or make any other order as
THAT the court considers proper. If, at the hearing upon an account,
the court finds that the fiduciary has fully and lawfully administered the
estate or trust and has distributed the assets of the estate or trust in
accordance with the law or the instrument governing distribution, as shown in
the account, the court shall order the account approved and settled and may
order the fiduciary discharged.
The probate court shall not approve the final account of any executor or
administrator until the following events have occurred:
(A) Three months have passed since the death of the decedent;
(B) The surviving spouse has filed an election to take under or against
the will A PETITION FOR THE ELECTIVE SHARE UNDER SECTION 2106.11
of the Revised Code, or the time for making FILING the election
PETITION has expired.
Sec. 2109.67. (A) Unless the will otherwise provides and
subject to division (B) of this section, all expenses incurred in
connection with the settlement of a decedent's estate, including
debts, funeral expenses, estate taxes, penalties concerning
taxes, allowances to a surviving spouse, minor children, or both,
including, but not limited to, the allowance for support under
section 2106.13 2106.23 of the Revised Code, fees of attorneys
and personal representatives, and court costs shall be charged
against the principal of the estate.
(B) Unless the will otherwise provides, income from the
assets of a decedent's estate after the death of the testator and
before distribution, including income from property used to
discharge liabilities, shall be determined in accordance with the
rules applicable to a trustee under Chapter 1340. of the Revised
Code and distributed as follows:
(1) To specific legatees and devisees, the income from the
property bequeathed or devised to them respectively, less
property taxes, ordinary repairs, interest, and other expenses of
management and operation of the property, and an appropriate
portion of taxes imposed on income, excluding taxes on capital
gains, income in respect of a decedent, and other items allocable
to principal, which accrue during the period of administration;
(2) To all other legatees, except as provided in division
(B)(3) of this section, the balance of the income, less the
balance of property taxes, ordinary repairs, interest, and other
expenses of management and operation of all property from which
the estate is entitled to income, and taxes imposed on income,
excluding taxes on capital gains, income in respect of a
decedent, and other items allocable to principal, which accrue
during the period of administration, in proportion to their
respective interests in the undistributed assets of the estate,
computed at times of distribution on the basis of inventory
value;
(3) A legatee, other than the testator's surviving
spouse, of a pecuniary legacy not in trust shall not be paid
interest on the legacy, and the legacy LEGATEE shall not be
entitled to
receive any part of the income received by the estate during the
period of administration as income on the legacy. A legacy to
the testator's surviving spouse of a pecuniary amount shall carry
with it a proportionate part of the income of the estate from the
testator's death to the date of satisfaction, determined in
accordance with division (B)(2) of this section.
Sec. 2113.03. (A) Subject to division (D) of this
section, an estate may be released from administration under
division (B) of this section if either of the following applies:
(1) The value of the assets of the estate is thirty-five
thousand dollars or less.
(2) The value of the assets of the estate is
one hundred thousand dollars or less and either of the following
applies:
(a) The decedent devised and bequeathed in a valid will
all of the assets of the decedent's estate to a person who
is named in the
will as the decedent's spouse, and the decedent is survived
by that person.
(b) The decedent is survived by a spouse whose marriage to
the decedent was solemnized in a manner consistent with Chapter
3101. of the Revised Code or with a similar law of another state
or nation, the decedent died without a valid will, and the
decedent's surviving spouse is entitled to receive all of the
assets of the decedent's estate under section 2105.06 of the
Revised Code or
by the operation of that section and division (B)(1) or (2) of
section 2106.13 2106.23 of the Revised Code.
(B) Upon the application of any interested party, after
notice of the filing of the application has been given to the
surviving spouse and heirs at law in the manner and for the
length of time the probate court directs, and after notice to all
interested parties by publication in a newspaper of general
circulation in the county, unless the notices are waived or found
unnecessary, the court, when satisfied that division (A)(1) or
(2) of this section is satisfied, may enter an order relieving
the estate from administration and directing delivery of personal
property and transfer of real estate to the persons entitled to
the personal property or real estate.
For the purposes of this section, the value of an
estate that reasonably can be considered to be in an amount specified in
division (A)(1) or (2) of this section and that is not composed
entirely of money, stocks, bonds, or other property the value of
which is readily ascertainable, shall be determined by an
appraiser selected by the applicant, subject to the approval of
the court. The appraiser's valuation of the property shall be
reported to the court in the application to relieve the estate
from administration. The appraiser shall be paid in accordance
with section 2115.06 of the Revised Code.
For the purposes of this section, the amount of
property
to be THAT IS delivered or transferred to the surviving spouse,
minor
children, or both, of the decedent as the allowance for support
shall be established in accordance with section 2106.13
2106.23 of the
Revised Code.
When IF a delivery, sale, or transfer of personal property has
been ordered from an estate that has been relieved from
administration, the court may appoint a commissioner to execute
all necessary instruments of conveyance. The commissioner shall
receipt for the property, distribute the proceeds of the
conveyance upon court order, and report to the court after
distribution.
When IF the decedent died testate, the will shall be presented
for probate, and, if admitted to probate, the court may relieve
the estate from administration and order distribution of the
estate under the will.
An order of the court relieving an estate from
administration shall have the same effect as administration
proceedings in freeing land in the hands of an innocent purchaser
for value from possible claims of unsecured creditors.
(C) Any delivery of personal property or transfer of real
estate pursuant to an order relieving an estate from
administration is made subject to the limitations pertaining to
the claims of creditors set forth in divisions (B) and (C) of
section 2117.06 of the Revised Code.
(D) The release of an estate from administration under
this section does not affect any duty of any person to file an
estate tax return and certificate under division (A) of section
5731.21 of the Revised Code and does not affect the duties of a
probate court set forth in that division.
Sec. 2113.23. When IF letters of administration are revoked,
when IF an executor or
administrator, or administrator with the will annexed, is removed, resigns, or
dies, when IF a will is declared invalid, or when
IF an election to take under section 2105.06 SECTIONS
2106.02 AND 2106.11 of the Revised Code is made by or for a
surviving spouse, all
previous sales, leases, encumbrances, whether of real or personal property,
made lawfully and in good faith by the executor or administrator, or
administrator with the will annexed, and with good faith on the part of the
purchasers, and all lawful acts done in the settlement of the estate or
execution of the will shall be valid
as to such THAT executor, administrator, OR administrator
with the will annexed, THOSE purchasers for value in good faith,
lessees for value in good faith, AND encumbrancers for value in good
faith, all other parties dealing with said THAT fiduciary for
value in good faith, and all parties lawfully claiming by,
through or under any of them. But HOWEVER, the sums paid
out or distributed to legatees or other distributees, when IF
necessary for the proper execution of a will or administration of an estate,
may be recovered from the persons receiving them.
Sec. 2113.53. At any time after the appointment of an
executor or administrator, the executor or administrator may
distribute to the beneficiaries entitled to assets of the estate
under the will, if there is no action pending to set aside the
will, or to the heirs entitled to assets of the estate by law, in
cash or in kind, any part or all of the assets of the estate.
Each beneficiary or heir is liable to return the assets, or the
proceeds from the assets, if they are necessary to satisfy the
ELECTIVE share of a surviving spouse who elects to take against the
will MAKES AN ELECTION pursuant to section 2106.01
SECTIONS 2106.02 AND 2106.11 of the Revised Code, or to
satisfy any claims against the estate. If any AN executor or
administrator distributes any part of the assets of the estate before the
expiration of the times described in division (E) (A)
OR (B) of section 2106.01 2106.11 of the
Revised Code for the making of an election by a
surviving spouse, he THE EXECUTOR OR ADMINISTRATOR is personally
liable to any surviving spouse
who subsequently elects to take against the will MAKES AN
ELECTION. If the executor or administrator distributes any part of the
assets of
the estate within three months after the death of the decedent,
the executor or administrator is personally liable only to those
claimants who present their claims within that three-month
period. If the executor or administrator distributes any part of
the assets of the estate more than three months but less than one
year after the death of the decedent, the executor or
administrator is personally liable only to those claimants who
present their claims before the distribution. If the executor or
administrator distributes any part of the assets of the estate
more than one year after the death of the decedent, he THE EXECUTOR
OR ADMINISTRATOR is
personally liable only to those claimants who present their
claims within one year after the death of the decedent. The
executor or administrator shall be liable only to the extent a
claim is finally allowed.
The executor or administrator shall be liable only to the
extent that the sum of the remaining assets of the estate and the
assets returned by the beneficiaries or heirs is insufficient to
satisfy the ELECTIVE share of the surviving spouse and to satisfy the
claims against the estate. The executor or administrator shall
not be liable in any case for an amount greater than the value of
the estate that existed at the time that the distribution of
assets was made and that was subject to the spouse's ELECTIVE share or
to the claims.
Any AN executor or administrator may provide for the payment
of rejected claims or claims in suit by setting aside a
sufficient amount of the assets of the estate for paying the
claims. The assets shall be set aside for the payment of the
claims in a manner approved by the probate court. Each claimant
for whom assets are to be set aside shall be given notice, in the
manner as THAT the court shall order, of the hearing upon the
application to set aside assets and shall have the right to be
fully heard as to the nature and amount of the assets to be set
aside for payment of his THE claim and as to all other
conditions in
connection with the claim. In any case in which the executor or
administrator may set aside assets as provided in this section,
the court, upon its own motion or upon application of the
executor or administrator, as a condition precedent to any
distribution, may require any beneficiary or heir to give a bond
to the state with surety approved and in an amount fixed by the
court, conditioned to secure the return of the assets to be
distributed, or the proceeds from the assets or as much of the
assets as may be necessary to satisfy the claims that may be
recovered against the estate, and to indemnify the executor or
administrator against loss and damage on account of such THE
distribution. The bond may be in addition to the assets to be
set aside or partially or wholly in lieu of the assets, as the
court shall determine.
Sec. 2113.54. When five months have expired after the
appointment of an executor or administrator and the surviving
spouse has made an election under section 2106.01 SECTIONS 2106.02
AND 2106.11 of the Revised Code, a legatee or distributee may
apply to the probate court for an order requiring the executor or
administrator to distribute the assets of the estate, either in whole or in
part, in cash or
in kind. Upon notice to the executor or administrator, the court
shall inquire into the condition of the estate, and, if all claims
have been paid, or adequate provision has been or can be made for
their payment, the court shall make such AN order with reference
to distribution of the estate as THAT the condition of the
estate and the protection of all parties interested in the estate may demand.
The order of the court shall provide that assets be set aside for
the payment of claims rejected within two months or in suit, and
each claimant for whom assets are to be set aside shall be
entitled to be fully heard as to the nature and amount of the
assets to be set aside for payment of his THE claim, and as to
all other conditions in connection with the claim. Each legatee or
distributee receiving distribution from the estate shall be
liable to return the assets distributed to him THE LEGATEE OR
DISTRIBUTEE, or the proceeds
from the assets, if they are necessary to pay such THOSE claims.
The court, upon its own motion or upon application of the executor or
administrator, as a condition precedent to any distribution, may
require any legatee or distributee to give bond to the state with
surety approved and in an amount fixed by the court, conditioned
as provided in section 2113.53 of the Revised Code or as may be
directed by the court. Such THE bond may be in addition to the
assets to be set aside or partially or wholly in lieu of those
assets, as the court shall determine.
Sec. 2113.86. (A) Unless a will or another governing
instrument otherwise provides, and except as otherwise provided
in this section, a tax shall be apportioned equitably in
accordance with the provisions of this section among all persons
interested in an estate in proportion to the value of the
interest of each person as determined for estate tax purposes.
(B) Except as otherwise provided in this division, any tax
that is apportioned against a gift made in a clause of a will
other than a residuary clause or in a provision of an inter vivos
trust other than a residuary provision, shall be reapportioned to
the residue of the estate or trust. It shall be charged in the
same manner as a general administration expense. However, when a
portion of the residue of the estate or trust is allowable as a
deduction for estate tax purposes, the tax shall be reapportioned
to the extent possible to the portion of the residue that is not
so allowable.
(C)(1) A tax shall not be apportioned against an interest
that is allowable as an estate tax marital or charitable
deduction, except to the extent that the interest is a part of
the residue of an estate or trust against which tax is
reapportioned pursuant to division (B) of this section.
(2) Estate tax of this state or another jurisdiction shall
not be reapportioned against an interest that is allowable as a
deduction for federal estate tax purposes, to the extent that
there is other property in the estate or trust that is not
allowable as a deduction for federal estate tax purposes and
against which estate tax of this state or another jurisdiction
can be apportioned.
(D) A tax shall not be apportioned against property that
passes to a surviving spouse as an elective share under section
2106.01 2106.02 of the Revised Code or as an intestate share
under
section 2105.06 of the Revised Code, to the extent that there is
other property in the estate that is not allowable as a deduction
for estate tax purposes against which the tax can be apportioned.
(E)(1) Any federal estate tax credit for state or foreign
death taxes on property that is includible INCLUDABLE in an
estate for
federal estate tax purposes, shall inure to the benefit of the
persons chargeable with the payment of the state or foreign death
taxes in proportion to the amount of the taxes paid by each
person, but any federal estate tax credit for state or foreign
death taxes inuring to the benefit of a person cannot exceed the
federal estate tax apportioned to that person.
(2) Any federal estate tax credit for gift taxes paid by a
donee of a gift shall inure to the benefit of that donee for
purposes of this section.
(3) Credits against tax not covered by division (E)(1) or
(2) of this section shall be apportioned equitably among persons
in the manner in which the tax is apportioned among them.
(F) Any additional estate tax that is due because a
qualified heir has disposed of qualified farm property in a
manner not authorized by law or ceased to use any part of the
qualified farm property for a qualified use, shall be apportioned
against the interest of the qualified heir.
(G) If both a present interest and a future interest in
property are involved, a tax shall be apportioned entirely to the
principal. This shall be the case even if the future interest
qualifies for an estate tax charitable deduction, even if the
holder of the present interest also has rights in the principal,
and even if the principal is otherwise exempt from apportionment.
(H) Penalties shall be apportioned in the same manner as a
tax, and interest on tax shall be apportioned to the income of
the estate or trust, unless a court directs a different
apportionment of penalties or interest based on a finding that
special circumstances make an apportionment as provided in this
division inequitable.
(I) If any part of an estate consists of property, the
value of which is included in the gross estate of the decedent by
reason of section 2044 of the "Internal Revenue Code of 1986,"
100 Stat. 2085, 26 U.S.C.A. 2044, as amended, or of section
5731.131 of the Revised Code, the estate is entitled to recover
from the persons holding or receiving the property any amount by
which the estate tax payable exceeds the estate tax that would
have been payable if the value of the property had not been
included in the gross estate of the decedent. This division does
not apply if a decedent provides otherwise in his THE DECEDENT'S
will or another governing instrument and the will or instrument refers to
either section mentioned in this division or to qualified terminable
interest marital deduction property.
Sec. 2115.16. Upon the filing of the inventory required by
section 2115.02 of the Revised Code, the probate court
forthwith shall set a day, not later than one month after the day the
inventory was filed, for a hearing on the inventory.
The executor or administrator may serve notice of the hearing, or may cause
the notice to be served, upon any person who is interested in the estate. The
probate court, after notice to the executor or administrator, either upon the
motion of any interested party for good cause shown or at its own instance,
may order that notice of the hearing is to be served upon persons
THAT the court designates.
For good cause, the hearing may be continued for the time that the court
considers reasonable. Exceptions to the inventory or to the
allowance for support provided by section 2106.13 2106.23 of
the Revised
Code may be filed at any time prior to five days before the date
set for the hearing or the date to which the hearing has been
continued by any person interested in the estate or in any of
the property included in the inventory, but the time limit for
the filing of exceptions shall not apply in case of fraud or
concealment of assets. When exceptions are filed, notice of them
and the time of the hearing on them forthwith shall be given to
the executor or administrator and his THE attorney OF THE
EXECUTOR OR ADMINISTRATOR by certified mail
or by personal service, unless the notice is waived. At the
hearing, the executor or administrator and any witness may be
examined under oath. The court shall enter its finding on the
journal and tax the costs as may be equitable.
Sec. 2117.25. (A) Every executor or administrator shall
proceed with diligence to pay the debts of the decedent, and
shall apply the assets in the following order:
(A)(1) Costs and expenses of administration;
(B)(2) Except as provided in section 2117.251 of the Revised
Code, an amount, not exceeding two thousand dollars, for funeral
and burial expenses that are included in the bill of a funeral
director, and funeral expenses other than those in the bill of a
funeral director that are approved by the probate court;
(C)(3) The allowance for support made to the surviving
spouse, minor children, or both under section 2106.13 2106.23
of the Revised Code;
(D)(4) Debts entitled to a preference under the laws of the
United States;
(E)(5) Expenses of the last sickness of the decedent;
(F)(6) Except as provided in section 2117.251 of the Revised
Code, if the total bill of a funeral director for funeral and
burial expenses exceeds two thousand dollars, then, in addition
to the amount described in division (B)(A)(2) of this
section, an amount, not exceeding one thousand dollars, for funeral and
burial expenses that are included in the bill and that exceed two
thousand dollars;
(G)(7) Personal property taxes and obligations for which the
decedent was personally liable to the state or any of its
subdivisions;
(H)(8) Debts for manual labor performed for the decedent
within twelve months preceding the decedent's death, not
exceeding three hundred dollars to any one person;
(I)(9) Except as provided in section 2117.251 of the Revised
Code, other debts for which claims have been presented and
finally allowed.
(B) The part of the bill of a funeral director that
exceeds the total of three thousand dollars as described in
divisions (B)(A)(2) and (F)(6) of
this section, and the part of a claim included in division
(H)(A)(8) of this section that exceeds three hundred
dollars
shall be included as a debt under division (I) or (J)
(A)(9) of this section, depending upon the time when the claim
for
the additional amount is presented.
(C) Chapters 2113. to 2125. of the Revised Code, relating to
the manner in which and the time within which claims shall be
presented, shall apply to claims set forth in divisions
(B)(A)(2), (F)(6), and
(H)(8)
of this section. Claims for an expense of administration or for the allowance
for support need not be presented. The executor or administrator shall pay
debts included in divisions (D)(A)(4) and
(G)(7) of this section, of which he THE EXECUTOR OR
ADMINISTRATOR has knowledge, regardless of presentation.
(D) The giving of written notice to an executor or
administrator of a motion or application to revive an action
pending against the decedent at the date of death shall be
equivalent to the presentation of a claim to the executor or
administrator for the purpose of determining the order of payment
of any judgment rendered or decree entered in such an THAT
action.
(E) No payments shall be made to creditors of one class until
all those of the preceding class are fully paid or provided for.
If the assets are insufficient to pay all the claims of one
class, the creditors of that class shall be paid ratably.
(F) If it appears at any time that the assets have been
exhausted in paying prior or preferred charges, allowances, or
claims, such THOSE payments shall be a bar to an action on any
claim
not entitled to such THAT priority or preference.
Sec. 2117.251. A claim under the bill of a funeral director pursuant to
section 2117.25 of the Revised Code arises subsequent to the death of the
decedent and is not in satisfaction of a personal obligation of the individual
during the individual's lifetime. If a decedent during
the decedent's lifetime has purchased an
irrevocable preneed funeral contract pursuant to section
1109.75 of the
Revised Code, then those provisions of section 2117.25 of the Revised Code
that relate to the bill of a funeral director, including divisions
(B)(A)(2), (F)(6), and
(I)(9)
of that section, do not apply to the estate of the decedent and the
estate is not liable for the funeral expenses of the decedent.
Sec. 2127.02. As soon as an executor or administrator ascertains that the
personal property in his THE hands OF THE EXECUTOR OR
ADMINISTRATOR is insufficient to pay all the debts of the
decedent, together with the allowance for support to the surviving spouse,
minor children, or surviving spouse and minor children of the decedent as
provided in section 2106.13 2106.23 of the Revised Code, and
the costs of
administering the estate, he THE EXECUTOR OR ADMINISTRATOR shall
commence a civil action in the probate
court for authority to sell the decedent's real property.
Sec. 2127.03. When IF by operation of law or the provisions of
a will, a legacy
is effectual to charge real property, and the personal property is
insufficient to pay the legacy, together with all the debts, the allowance to
the surviving spouse, minor children, or surviving spouse and minor children
as provided in section 2106.13 2106.23 of the Revised Code,
and the costs of administering the estate, the executor, administrator, or
administrator with the will annexed shall commence a civil action in the
probate court for
authority to sell the real property so charged.
If the executor, administrator, or administrator with the will annexed fails
to commence the action mentioned in this section or section 2127.02 of the
Revised Code, the probate court in which letters testamentary have been
granted, upon its own motion or upon motion by a creditor or legatee, shall
order the executor, administrator, or administrator with the will annexed to
commence such an action, and proceed in the manner prescribed in this chapter.
Sec. 2127.04. (A) With the consent of all persons
entitled to share in an estate upon distribution, the executor,
administrator, or administrator with the will annexed may, and
upon the request of these persons shall, commence an action in
the probate court for authority to sell any part or all of the
decedent's real estate, even though THE REAL ESTATE IS not required to
be sold to
pay debts or legacies. A guardian may make such a request UNDER
THIS DIVISION, or give consent, on behalf of his THE
GUARDIAN'S ward.
(B) An executor, administrator, or administrator with the
will annexed may commence an action in the probate court, on his THE
EXECUTOR OR ADMINISTRATOR'S
own motion, to sell any part or all of the decedent's real
estate, even though it THE REAL ESTATE is not required to be
sold to pay debts or
legacies. The court shall not issue an order of sale in the
action unless one of the following categories SPECIFIED IN
DIVISIONS (B)(1)(a), (b), AND (c),
(B)(2)(a), (b), AND (c), AND
(B)(3) OF THIS SECTION applies:
(1)(a) At least fifty per cent of all the persons interested
in the real estate proposed to be sold have consented to the
sale; and, prior.
(b) PRIOR to the issuance of the order, no written
objection is filed with the court by any person or persons who
hold aggregate interests in the interest of the decedent in the
real estate proposed to be sold, that total in excess of
twenty-five per cent; and the.
(c) THE court determines that the sale is
in the best interest of the decedent's estate.
(2)(a) No person's interest in the interest of the decedent
in the real estate proposed to be sold exceeds ten per cent; and,
prior.
(b) PRIOR to the issuance of the order, no written objection
is filed with the court by any person or persons who hold aggregate
interests in the interest of the decedent in the real estate
proposed to be sold, that total in excess of twenty-five per
cent; and the.
(c) THE court determines that the sale is in the best
interest of the decedent's estate.
(3) The real estate proposed to be sold escheats to the
state under division (J)(K) of section 2105.06 of the Revised
Code.
(C) Notwithstanding any provision of the Revised Code, an
executor, administrator, or administrator with the will annexed
shall commence an action in the probate court to sell any part or
all of the decedent's real estate if any person who is entitled
to inherit all or part of the real estate cannot be found after a
due and diligent search. The court shall not issue an order of
sale in the action unless the sale is in the best interest of the
person who cannot be found and in the best interest of the
decedent's estate.
If a sale is ordered under this division, the costs of its
administration shall be taken from the proceeds of the sale.
(D) A surviving spouse who is an executor or administrator
of the decedent spouse's estate is not disqualified, by reason of
being executor or administrator, as a person to whom a parcel of
real estate may be sold pursuant to this section.
Sec. 2127.31. An order to sell the real property of a decedent shall not be
granted in an action by an executor or administrator, if, after the action is
commenced and before the order of sale is granted, any person interested in
the estate gives bond to the executor or administrator in a sum with sureties
approved by the probate court, conditioned to pay all debts and legacies found
due from the estate, the charges of administration, and the allowance for
support to the surviving spouse, minor children, or surviving spouse and minor
children of the decedent as provided in section 2106.13
2106.23 of the Revised Code, insofar as the personal property of the
decedent is insufficient. If the bond is not given until after the order of
sale is granted, and the executor or administrator in reliance on the bond
abates the action, the bond shall be binding upon the obligors, and may be
enforced as though given prior to the granting of the order of sale.
Sec. 2127.41. If, after the institution of proceedings for
the partition of the real property of a decedent, it is found
that the assets in the hands of the executor or administrator
probably are insufficient to pay the debts of the estate,
together with the allowance for support of the surviving spouse,
minor children, or surviving spouse and minor children as
provided in section 2106.13 2106.23 of the Revised Code, the
expenses of
administration, and the legacies that are a charge upon the real
property, the executor or administrator shall make a written
statement to the probate court of the assets, indebtedness,
expenses, and legacies, and the court forthwith shall ascertain
the amount necessary to pay the debts, expenses, and legacies and
give a certificate of the amount to the executor or
administrator.
The executor or administrator then shall present the
certificate to the court in which the proceedings for partition
are or have been pending, and, on his THE motion OF THE
EXECUTOR OR ADMINISTRATOR, the court shall
order the amount named in the certificate to be paid over to the
executor or administrator out of the proceeds of the sale of the
premises, if thereafter they are sold or already have been sold.
This section does not prohibit an executor or administrator from
proceeding to sell real property belonging to the estate for the
payment of debts or legacies, although it has been sold on
partition or otherwise, or the proceeds of the sale have been
fully distributed.
Sec. 2129.07. (A) An authenticated copy of a will
executed, proved, and allowed in a country other than the United
States and territories of the United States, and the probate of
that will shall be produced by the executor, or by a person
interested in the will, to the probate court of the county in
which there is any estate upon which the will may operate. The
court then shall continue the application to admit it to probate
for two months. Notice of the filing of the application shall be
given to all persons interested in the will, in a public
newspaper published in or in general circulation in the county in
which the application is made, at least three weeks
consecutively. The first publication shall be at least forty
days before the time set for the final hearing of the
application. If on the final hearing, it appears to the court
that the instrument ought to SHOULD be allowed in this state, it
shall
order the copy to be filed and recorded. The will, and the
probate and record of it, then shall have the same effect as if
the will originally had been proved and allowed in that court.
(B) This section does not give effect to the will of an
alien different from that which it would have had if originally
proved and allowed in this state.
(C) When the copy of the will has been filed and recorded,
and when IF no ancillary administration proceedings have been
had or
are being had in this state, sections 2106.01 to 2106.08
2106.14 of the Revised Code, relating to the election of a surviving
spouse,
shall apply IN the same MANNER as in the case of resident
decedents, except
that an election under section 2106.01 SECTIONS 2106.02 AND
2106.11 of the Revised Code shall
not be made subject to division (E)(A) OR (B)
of that section 2106.11 of the Revised Code, but instead shall be made
at any time after the death of a decedent but not later than six months after
the recording of the copy of the will.
Sec. 2329.83. Sections 2327.01 and 2327.02 and Chapters 2329. and 2331. of
the Revised Code do not impair the right of contingent or vested dower, the
right to remain in the mansion house set forth in section 2106.15
2106.24 of the Revised Code, or the mode provided by law for
enforcing those rights.
Sec. 4503.12. Upon the transfer of ownership of a motor
vehicle, the registration of the motor vehicle expires and
the original owner immediately shall remove the license plates
from the motor vehicle, except that:
(A) If a statutory merger or consolidation results in the
transfer of ownership of a motor vehicle from a constituent
corporation to the surviving corporation, or if the
incorporation of a proprietorship or partnership results in the
transfer of ownership of a motor vehicle from the proprietorship
or partnership to the corporation, the registration shall be
continued upon the filing by the surviving or new corporation,
within thirty days of such THE transfer, of an application for
an
amended certificate of registration, unless such THAT
registration is
prohibited by division (D) of section 2935.27, division (A) of section
2937.221, division (B) of section 4507.168, or division (B)(1) of section
4521.10 of the Revised
Code. The application shall be accompanied by a service fee of
two dollars and twenty-five cents, a transfer fee of one dollar,
and the original certificate of registration. Upon a proper
filing, the registrar of motor vehicles shall issue an amended
certificate of registration in the name of the new owner.
(B) If the death of the owner of a motor vehicle results
in the transfer of ownership of the motor vehicle to the
surviving spouse of the owner or if a motor vehicle is owned by
two persons under joint ownership with right of survivorship
established under section 2106.17 2106.26 of the Revised Code
and one of
those persons dies, the registration shall be continued upon the
filing by the surviving spouse of an application for an amended
certificate of registration, unless such THAT registration is
prohibited by division (D) of section 2935.27,
division (A) of section
2937.221, division (A) of section 4503.13, division
(B) of section 4507.168, or division (B)(1) of section
4521.10 of the
Revised
Code. The application shall be accompanied by a service fee of
two dollars and twenty-five cents, a transfer fee of one dollar,
the original certificate of registration, and, in relation to a
motor vehicle that is owned by two persons under joint ownership
with right of survivorship established under section 2106.17
2106.26 of
the Revised Code, by a copy of the certificate of title that
specifies that the vehicle is owned under joint ownership with
right of survivorship. Upon a proper filing, the registrar shall
issue an amended certificate of registration in the name of the
surviving spouse.
(C) If the original owner of a motor vehicle that has been
transferred makes application for the registration of another
motor vehicle at any time during the remainder of the
registration period for which the transferred motor vehicle was
registered, the owner, unless such THAT registration is
prohibited by
division (D) of section 2935.27, division (A) of section 2937.221, division
(A) of section 4503.13, division
(E) of section 4503.234,
division (B) of section 4507.168, or division (B)(1) of section 4521.10 of the
Revised
Code, may file an application for transfer of the registration
and, where IF applicable, the license plates, accompanied by a
service fee of two dollars and twenty-five cents, a transfer fee
of one dollar, and the original certificate of registration. The
transfer of the registration and, where IF applicable, the
license
plates from the motor vehicle for which they originally were
issued to a succeeding motor vehicle purchased by the same person
in whose name the original registration and license plates were
issued shall be done within a period not to exceed thirty days.
During that thirty-day period, the license plates from the motor vehicle
for which they originally were issued may be displayed on the succeeding motor
vehicle, and the succeeding motor vehicle may be operated on the public roads
and highways in this state.
At the time of application for transfer, the registrar shall
compute and collect the amount of tax due on the succeeding motor
vehicle, based upon the amount that would be due on a new
registration as of the date on which the transfer is made less a
credit for the unused portion of the original registration
beginning on that date. If the credit exceeds the amount of tax
due on the new registration, no refund shall be made. In
computing the amount of tax due and credits to be allowed under
this division, the provisions of division (B)(1)(a) and (b) of section 4503.11
of the Revised Code shall apply. As to passenger cars,
noncommercial vehicles, motor homes, and motorcycles, transfers
within or between these classes of motor vehicles only shall be
allowed. If the succeeding motor vehicle is of a different class
than the motor vehicle for which the registration originally was
issued, new license plates also shall be issued upon the
surrender of the license plates originally issued and payment of
the fees
provided in divisions (C) and (D) of section 4503.10 of the
Revised Code.
(D) The owner of a commercial car having a gross vehicle
weight or combined gross vehicle weight of more than ten thousand
pounds may transfer the registration of that commercial car to
another commercial car the owner owns without transferring ownership
of
the first commercial car, unless registration of the second
commercial car is prohibited by division (D) of section 2935.27, division (A)
of section 2937.221, division (A) of section 4503.13,
division (B) of section 4507.168, or division (B)(1) of
section 4521.10
of the Revised Code. At any time during the remainder of the
registration period for which the first commercial car was
registered, the owner may file an application for the transfer of
the registration and, where IF applicable, the license plates,
accompanied by a service fee of two dollars and twenty-five
cents, a transfer fee of one dollar, and the certificate of
registration of the first commercial car. The amount of any tax
due or credit to be allowed for a transfer of registration under
this division shall be computed in accordance with division (C)
of this section.
No commercial car to which a registration is transferred
under this division shall be operated on a public road or highway
in this
state until after the transfer of registration is completed in
accordance with this division.
(E) Upon application to the registrar or a deputy
registrar, a person who owns or leases a
motor vehicle may transfer
special license plates assigned to that vehicle to any other
vehicle that the person owns or leases or that is owned or
leased by the person's spouse. The application shall be
accompanied by a service fee of
two dollars and twenty-five cents, a transfer fee of one dollar,
and the original certificate of registration. As appropriate,
the application also shall be accompanied by a power of attorney
for the registration of a leased vehicle and a written statement
releasing the special plates to the applicant. Upon a proper
filing, the registrar or deputy registrar shall assign the
special license plates to the motor vehicle owned or leased by
the applicant and issue a new certificate of registration for
that motor vehicle.
As used in division (E) of this section, "special license
plates" means either of the following:
(1) Any license plates for which the person to whom the
license plates are issued must IS REQUIRED TO pay an additional
fee in excess of
the fees prescribed in section 4503.04 of the Revised Code,
Chapter 4504. of the Revised Code, and the service fee prescribed
in division (D) or (G) of section 4503.10 of the Revised Code;
(2) License plates issued under section 4503.44 of the
Revised Code.
Sec. 4505.06. (A) Application for a certificate of title
shall be made in a form prescribed by the registrar of motor
vehicles, and shall be sworn to before a notary public or other
officer empowered to administer oaths. The application shall be
filed with the clerk of the court of common pleas of the county
in which the applicant resides if the applicant is a resident of
this state or, if not a resident, in the county in which the
transaction is consummated.
An application for a certificate of title may be filed
electronically by electronic image transmission in any county in
which the clerk of the court of common pleas permits an
application to be filed electronically. The signature of an
officer empowered to administer oaths that appears on an
application for a certificate of title, or on any other document
required to be filed by this chapter that has been filed electronically, is
not a facsimile signature as defined in section 9.10 of the
Revised Code. Any payments required by
this chapter shall be considered as accompanying any
electronically transmitted application when payment actually is
received by the clerk. Payment of any fee or taxes may be made
by electronic transfer of funds.
The application for a certificate of title shall be accompanied
by the fee prescribed in section 4505.09 of the Revised Code; and
if a certificate of title previously has been issued for the
motor vehicle in this state, it shall be accompanied by that
certificate of title duly assigned, unless otherwise provided in
this chapter. If a certificate of title previously has not been
issued for the motor vehicle in this state, the application,
unless otherwise provided in this chapter, shall be accompanied
by a manufacturer's or importer's certificate or by a certificate of title
of another state
from which the motor vehicle was brought into this state. If the
application refers to a motor vehicle last previously registered
in another state, the application also shall be accompanied by
the physical inspection certificate required by section 4505.061
of the Revised Code. If the application is made by two persons
regarding a motor vehicle in which they wish to establish joint
ownership with right of survivorship they may do so as provided
in section 2106.17 2106.26 of the Revised Code. The clerk
shall retain
the evidence of title presented by the applicant and on which the
certificate of title is issued. The clerk shall use reasonable
diligence in ascertaining whether or not the facts in the
application are true by checking the application and documents
accompanying it with the records of motor vehicles in the clerk's office;
if satisfied that the applicant is the owner of the motor vehicle
and that the application is in the proper form, the clerk, within
five business days after the application is filed, shall issue a
certificate of title over the clerk's signature and
sealed with the clerk's seal. For purposes of the transfer of a certificate
of title, if the clerk is satisfied that the secured party has duly discharged
a lien notation, but has not canceled the lien notation with the
clerk of the county of origin, the clerk may cancel the lien notation on
the automated title processing system and notify the clerk of the
county of origin.
In the case of the sale of a motor vehicle to a general buyer or user
by a dealer, by a motor vehicle leasing dealer selling the motor
vehicle to the lessee or, in a case in which the leasing dealer subleased the
motor vehicle, the sublessee, at the end of the lease agreement or sublease
agreement, or by a manufactured home
broker, the certificate of title shall be
obtained in the name of the buyer by the dealer, leasing
dealer, or the manufactured home
broker, as the case may be, upon application signed by
the buyer. The certificate of title shall be issued within
five business days after the application for title is filed with
the clerk. If the buyer of the motor vehicle previously leased the motor
vehicle and
is buying the motor vehicle at the end of the lease pursuant to that lease,
the certificate of title shall be obtained in the name of the buyer by the
motor vehicle leasing dealer who previously leased the motor vehicle to the
buyer or by the motor vehicle leasing dealer who subleased the motor vehicle
to the buyer under a sublease agreement.
In all other cases, except as provided in division (D)(2)
of section 4505.11 of the Revised Code, such THOSE certificates
shall
be obtained by the buyer. In all cases of transfer of
a motor vehicle, the application for A certificate of title shall be
filed within thirty days after the assignment or delivery of the
motor vehicle. If an application for a certificate of title is
not filed within that period, the clerk shall collect a fee of
five dollars for the issuance of the certificate, except that no
such THE fee shall NOT be required from a motor vehicle
salvage dealer,
as defined in division (A) of section 4738.01 of the Revised
Code, who immediately surrenders the certificate of title for
cancellation. The fee shall be in addition to all other fees
established by this chapter, and shall be retained by the clerk. The
registrar shall provide, on the certificate of title form
prescribed by section 4505.07 of the Revised Code, language
necessary to give evidence of the date on which the assignment or
delivery of the motor vehicle was made.
As used in this division, "lease agreement," "lessee," and "sublease
agreement" have the same meanings as in section 4505.04 of the Revised Code.
(B) The clerk, except as provided in this section, shall
refuse to accept for filing any application for a certificate of
title and shall refuse to issue a certificate of title unless the
dealer or manufactured home broker or the applicant, in cases in which the
certificate shall be obtained by the buyer, submits with the
application payment of the tax levied by or pursuant to Chapters
5739. and 5741. of the Revised Code. Upon payment of the tax in
accordance with division (E) of this section, the clerk shall
issue a receipt prescribed by the registrar and agreed upon by the tax
commissioner showing payment of the tax or a receipt issued by the
commissioner showing the payment of the tax. When submitting payment of the
tax to the clerk, a dealer shall retain any discount to which the dealer is
entitled under section 5739.12 of the Revised Code.
For receiving and disbursing such THE taxes paid to the clerk,
the clerk may retain a poundage fee of one and one one-hundredth per cent,
which shall be paid into the certificate of title
administration fund created by section 325.33 of the
Revised Code.
In the case of casual sales of motor vehicles, as defined
in section 4517.01 of the Revised Code, the price
for the purpose of determining the tax shall be the purchase
price on the assigned certificate of title executed
by the seller and filed with the clerk by the
buyer on a form to be prescribed by the registrar, which shall
be prima-facie evidence of the amount for the determination of the tax.
(C)(1) If the transferor indicates on the certificate of title
that the odometer reflects mileage in excess of the designed
mechanical limit of the odometer, the clerk shall enter the
phrase "exceeds mechanical limits" following the mileage
designation. If the transferor indicates on the certificate of
title that the odometer reading is not the actual mileage, the
clerk shall enter the phrase "nonactual: warning -
odometer discrepancy" following the mileage designation. The clerk shall use
reasonable care in transferring the information supplied
by the transferor, but is not liable for any errors or omissions
of the clerk or those of the clerk's deputies in the
performance of the clerk's duties created by this chapter.
The registrar shall prescribe an affidavit in which the
transferor shall swear to the true selling price and, except as
provided in this division, the true odometer reading of the motor
vehicle. The registrar may prescribe an affidavit in which the
seller and buyer provide information pertaining to the odometer
reading of the motor vehicle in addition to that required by this
section, as such information may be required by the United States
secretary of transportation by rule prescribed under authority of
subchapter IV of the "Motor Vehicle Information and Cost Savings
Act," 86 Stat. 961 (1972), 15 U.S.C. 1981.
(2) Division (C)(1) of this
section does not require the giving of information
concerning the odometer and odometer reading of a motor vehicle
when ownership of a motor vehicle is being transferred as a
result of a bequest, under the laws of intestate succession, to a
surviving spouse pursuant to section 2106.17 2106.26,
2106.18 2106.27, or 4505.10
of the Revised Code, or in connection with the creation of a
security interest.
(D) When the transfer to the applicant was made in some
other state or in interstate commerce, the clerk, except as
provided in this section, shall refuse to issue any certificate
of title unless the tax imposed by or pursuant to Chapter
5741. of the Revised Code has
been paid as evidenced by a receipt issued by the tax commissioner, or
unless the applicant submits with the application payment of
the tax. Upon payment of the tax in accordance with division
(E) of this section, the clerk shall issue a
receipt prescribed by the
registrar and agreed upon by the tax commissioner, showing
payment of the tax. For receiving and disbursing such THE taxes
paid
to the clerk, the clerk may retain a poundage fee of one
per cent. When the vendor is not regularly engaged in the
business of selling
motor vehicles, the vendor shall not be required to purchase a vendor's
license or make reports concerning such THOSE sales.
(E) The clerk shall accept any payment of a tax in cash, or by certified
check, draft, or money order payable to the clerk and submitted with an
application
for a certificate of title under division (B)
or (D) of this section. The clerk also may
accept payment of the tax by corporate, business, or personal check, credit
card, electronic transfer or wire transfer, debit card, or any other accepted
form of payment made payable to the clerk. The clerk may require bonds,
guarantees, or letters of credit to ensure the collection of corporate,
business, or personal
checks. Any service fee charged by a third party to a clerk for the use of
any form of payment may be paid by the clerk from the certificate of title
administration fund created in section 325.33 of the Revised Code, or may be
assessed by the clerk upon the applicant as an additional fee. Upon
collection, the additional fees shall be paid by the clerk into that
certificate of title administration fund.
The clerk shall make a good faith effort to collect any payment of taxes
due but not made because the payment was returned or dishonored, but the clerk
is not personally liable for the payment of uncollected taxes or uncollected
fees. The clerk
shall notify the tax commissioner of any such payment of taxes that is due but
not made and shall furnish such information to the commissioner as the
commissioner requires. The clerk shall deduct the amount of taxes due but not
paid from the clerk's periodic remittance of tax payments, in accordance with
procedures agreed upon by the tax commissioner. The commissioner may collect
taxes due by assessment in the manner provided in section 5739.13 of the Revised Code.
Any person who presents payment that is returned or dishonored for any
reason is liable to the clerk for payment of a penalty over and above the
amount of the taxes due. The clerk shall determine the amount of the penalty,
which shall be no greater than that amount necessary to compensate the clerk
for banking charges, legal fees, or other expenses incurred by the clerk in
collecting the returned or dishonored payment. The remedies and procedures
provided in this section are in addition to any other available civil or
criminal remedies. Subsequently collected penalties, poundage, and title
fees, less
any title fee due the state, from returned or dishonored payments collected by
the clerk shall be paid into the certificate of title administration fund.
Subsequently collected taxes, less poundage, shall be sent by the clerk to the
treasurer of state at the next scheduled periodic remittance of tax payments,
with such information as the commissioner may require. The clerk may abate
all or any part of any penalty assessed under this division.
(F) In the following cases, the clerk shall accept for
filing such THE application PURSUANT TO THIS SECTION and
shall issue a certificate of title
without requiring payment or evidence of payment of the tax:
(1) When the purchaser is this state or any of its
political subdivisions, a church, or an organization whose
purchases are exempted by section 5739.02 of the Revised Code;
(2) When the transaction in this state is not a retail
sale as defined by section 5739.01 of the Revised Code;
(3) When the purchase is outside this state or in
interstate commerce and the purpose of the purchaser is not to
use, store, or consume within the meaning of section 5741.01 of
the Revised Code;
(4) When the purchaser is the federal government;
(5) When the motor vehicle was purchased outside this
state for use outside this state;
(6) When the motor vehicle is purchased by a nonresident
of this state for immediate removal from this state, and will be
permanently titled and registered in another state, as provided
by division (B)(23) of section 5739.02 of the Revised Code, and
upon presentation of a copy of the affidavit provided by that
section, and a copy of the exemption certificate provided by
section 5739.03 of the Revised Code.
The clerk shall forward all payments of taxes, less
poundage fee, to the treasurer of state in a manner to be
prescribed by the tax commissioner and shall furnish such information
to the commissioner as the commissioner requires.
(G) An application, as prescribed by the registrar
and agreed to by the tax commissioner, shall be filled out and sworn
to by the buyer of a motor vehicle in a casual sale. The
application shall contain the following notice in bold lettering:
"WARNING TO TRANSFEROR AND TRANSFEREE (SELLER AND BUYER): You
are required by law to state the true selling price. A false statement is in
violation of section 2921.13 of
the Revised Code and is punishable by six months' imprisonment or
a fine of up to one thousand dollars, or both. All transfers are
audited by the department of taxation. The seller and buyer must
provide any information requested by the department of taxation. The buyer
may be assessed any additional tax found to be due."
(H) The clerk shall accept for filing, pursuant to
Chapter 5739. of the Revised Code, an application for a
certificate of title for a manufactured home or mobile home
without requiring payment of any tax pursuant to section
5739.02, 5741.021, 5741.022, or 5741.023 of the
Revised Code, or a receipt issued by
the tax commissioner showing payment of the tax. The applicant shall pay to
the clerk a fee of five dollars
for each certificate of title issued by the clerk for a
manufactured or mobile home. The clerk shall credit the fee to the
county title administration fund, and the fee shall be used to
pay the expenses of archiving such THOSE certificates pursuant
to
division (A) of section 4505.08
and division (H)(3) of section
4505.11 of the Revised Code. The tax commissioner
shall administer any tax on a manufactured or mobile home
pursuant to Chapters 5739. and 5741. of the
Revised Code.
Sec. 4505.10. (A) In the event of the transfer of ownership of
a motor vehicle by operation of law, as upon inheritance, devise
or bequest, order in bankruptcy, insolvency, replevin, or
execution sale, a motor vehicle is sold
to satisfy storage or repair charges, or repossession is had upon
default in performance of the terms of a security agreement as
provided in Chapter 1309. of the Revised Code, the clerk of the
court of common pleas of the county in which the last certificate
of title to the motor vehicle was issued, upon the surrender of
the prior certificate of title or the manufacturer's or
importer's certificate, or, when that is not possible, upon
presentation of satisfactory proof to the clerk of ownership and
rights of possession to the motor vehicle, and upon payment of
the fee prescribed in section 4505.09 of the Revised Code and
presentation of an application for A certificate of title, may
issue to the applicant a certificate of title to the motor
vehicle. Only an affidavit by the person or agent of the person
to whom possession of the motor vehicle has passed, setting forth
the facts entitling the person to the possession and
ownership, together
with a copy of the journal entry, court order, or instrument upon
which the claim of possession and ownership is founded, is
satisfactory proof of ownership and right of possession. If the
applicant cannot produce that proof of ownership, the
applicant may apply
directly to the registrar of motor vehicles and submit the
evidence the applicant has, and the registrar, if
the registrar finds the evidence
sufficient, then may authorize the clerk to issue a certificate
of title. If, from the records in the office of the clerk, there
appears to be any lien on the motor vehicle, the certificate of
title shall contain a statement of the lien unless the
application is accompanied by proper evidence of its extinction.
(B) The clerk shall transfer a decedent's interest in one
or two automobiles to the surviving spouse of the decedent,
as provided in section 2106.18 2106.27 of the Revised Code,
upon receipt of the title
or titles.
An affidavit executed by the
surviving spouse shall be submitted to the clerk with
the title or titles. The affidavit shall give the date of death of the
decedent, shall state that
each
automobile for which the decedent's interest is to be so transferred is not
disposed of by testamentary disposition, and
shall provide an
approximate value for each automobile
selected to be transferred by the
surviving spouse. The affidavit ALSO shall also contain a
description for OF each automobile for which the decedent's
interest is to be so transferred. The transfer does not affect any liens
upon any
automobile for which the decedent's interest is so transferred.
(C) Upon the death of one of the persons who have
established joint ownership
with right of survivorship under section 2106.17 2106.26 of
the
Revised Code in a
motor vehicle, and upon presentation to the clerk of the title and the
certificate of death of the decedent, the clerk shall transfer title to the
motor vehicle to the survivor. The transfer does not affect any liens upon
any
motor vehicle so transferred.
Sec. 4549.41. As used in sections 4549.41 to 4549.51 of
the Revised Code:
(A) "Person" includes an individual, corporation,
government, governmental subdivision or agency, business trust,
estate, trust, partnership, association, or cooperative or any
other legal entity, whether acting individually or by their
agents, officers, employees, or representatives.
(B) "Motor vehicle" means any vehicle driven or drawn by
mechanical power for use on the public streets, roads, or
highways.
(C) "Odometer" means an instrument for measuring and
recording the total distance which THAT a motor vehicle travels
while
in operation, including any cable, line, or other part necessary
to make the instrument function properly. Odometer does not
include any auxiliary odometer designed to be reset by the
operator of a motor vehicle for the purpose of recording mileage
on trips.
(D) "Transfer" means to change ownership of a motor
vehicle by purchase, by gift, or, except as otherwise provided in
this division, by any other means. A "transfer" does not include
a change of ownership as a result of a bequest, under the laws of
intestate succession, as a result of a surviving spouse's actions
pursuant to section 2106.18 2106.27 or 4505.10 of the Revised
Code, as a result of the
operation of section 2106.17 2106.26 of the Revised Code, or
in connection with the creation of a security interest.
(E) "Transferor" means the person involved in a transfer,
who transfers ownership of a motor vehicle.
(F) "Transferee" means the person involved in a transfer,
to whom the ownership of a motor vehicle is transferred.
(G) "Service" means to repair or replace an odometer which THAT
is not properly functioning.
Sec. 5731.16. (A) For purposes of the tax levied by
section 5731.02 of the Revised Code, the value of the taxable
estate shall be determined by deducting from the value of the
gross estate amounts for the following:
(1) Funeral expenses;
(2) Administration expenses, excluding the value of any
money or property set off and allowed under section 2106.13
2106.23 of the Revised Code, to the extent that such
THOSE expenses have been or will be actually paid;
(3) Claims against the estate that are outstanding and
unpaid as of the date of decedent's death;
(4) Unpaid mortgages on, or any indebtedness in respect
of, property if the value of the decedent's interest in the
property, undiminished by the mortgage or indebtedness, is
included in the value of the gross estate, as are allowable by
the laws of this state.
(B) There shall be deducted in determining the taxable
estate amounts representing expenses incurred in administering
property not subject to claims which THAT is included in the
gross
estate, to the same extent such THOSE amounts would be allowable
as a
deduction under division (A) of this section if such THAT
property were subject to claims and such THOSE amounts are paid
before the expiration of the period of limitations provided for in section
5731.38 of the Revised Code.
(C) The deduction allowed by this section in the case of
claims against the estate, unpaid mortgages, or any indebtedness,
when founded on a promise or agreement, is limited to the extent
that they were contracted bona fide and for an adequate and full
consideration in money or money's worth, except that in any case
in which any such THE claim is founded on a promise or agreement
of
the decedent to make a contribution or gift to or for the use of
any donee described in section 5731.17 of the Revised Code for
the purposes specified in that section, the deduction is not so
limited, but is limited to the extent that it would be allowable
as a deduction under section 5731.17 of the Revised Code if the
promise or agreement constituted a bequest.
(D) Any income taxes on income received after the death of
the decedent, or property taxes not accrued before his THE
death OF THE DECEDENT, or
any estate, succession, legacy, or inheritance taxes, shall not
be deductible under this section.
Sec. 5731.37. (A) Taxes levied by this chapter shall be,
until restricted, transferred, or discharged pursuant to this
division, until paid, or unless division (A)(5)(b) of section
5731.21 of the Revised Code applies to them, a lien upon all
property subject to the taxes. This lien:
(1) Is discharged, as to property applied to costs and
expenses of administration, property constituting the allowance
made to the surviving spouse, minor children, or surviving spouse
and minor children of the decedent under section 2106.13
2106.23 of the Revised Code for their support, and all of the
property of a
decedent that is subject to inclusion in the gross estate and
that has been disclosed to the tax commissioner by the time a
certificate of discharge is issued;
(2) Is transferred, to the extent of any such property
sold by the executor, administrator, or trustee for the purpose
of paying debts, administration expenses, or taxes of the estate,
or for any purpose to a bona fide purchaser for an adequate and
full consideration in money or money's worth, to the money or
other property received from the purchaser. Knowledge that the
property is being sold by a fiduciary and that it otherwise would
be subject to the estate tax lien does not preclude the purchaser
from being classified as a bona fide purchaser.
(3) May be, by written authorization of the tax
commissioner, restricted to all property that is subject to such
THOSE taxes, and not specifically released, transferred to other
property on conditions acceptable to the tax commissioner, or
fully discharged, each upon conditions, including payment of a
reasonable fee, prescribed by rules adopted under section 5703.14
of the Revised Code, when he THE TAX COMMISSIONER determines
that any of these actions
will not jeopardize the collection of the taxes;
(4) Shall be restricted, transferred, or discharged, as
authorized in division (A)(3) of this section, by the tax
commissioner, upon order of the probate court after notice to the
commissioner and any other person whose substantial rights may
reasonably be affected by the lien and hearing on an application
of the executor, administrator, trustee, or the owner of an
interest in any property subject, or reasonably the object of a
claim to be subject, to the lien, and proof that the collection
of the taxes will not be jeopardized by the action, and that the
tax commissioner failed to grant a reasonable request for the
action within sixty days of his receipt of a written request.
(B) The executor, administrator, trustee, or other person
in possession of property, the transfer of which is subject to
the taxes, or any transferee of the property, except a bona fide
purchaser for an adequate and full consideration in money or
money's worth, is personally liable for all the taxes to the
extent that their collection is reduced by his THE omission
OF THE EXECUTOR, ADMINISTRATOR, TRUSTEE, OR OTHER PERSON OR OF THE
TRANSFEREE to
perform a statutory duty, with interest as provided in section
5731.23 of the Revised Code, until they have been paid. An
administrator, executor, or trustee of any property, the transfer
of which is subject to the taxes shall deduct the taxes from the
property, or collect them from any person entitled to the
property. He THE ADMINISTRATOR, EXECUTOR, OR TRUSTEE shall not
deliver or be compelled to deliver any
property, the transfer of which is subject to the taxes, to any
person, until the taxes on it have been collected, and on any
other property of the same decedent that has been, or is to be,
transferred to the person or his THE PERSON'S spouse or minor
child. He THE ADMINISTRATOR, EXECUTOR, OR TRUSTEE may
sell so much of the estate of the decedent as will enable him THE
ADMINISTRATOR, EXECUTOR, OR TRUSTEE to
pay the taxes in the same manner as for the payment of the debts
of the decedent. Knowledge that the property is being sold by a
fiduciary and that it otherwise would be subject to the estate
tax lien does not preclude the purchaser from being classified as
a bona fide purchaser.
(C) If an election is made, pursuant to division (B)(1)(b)
or (c) of section 5731.011 of the Revised Code to have qualified
farm property valued at its value for actual qualified use, an
amount equivalent to the estate tax savings realized in the
decedent's estate by valuating VALUING the property at its value
for its
actual qualified use, instead of at its fair market value
pursuant to division (B) of section 5731.01 of the Revised Code,
shall be a lien in favor of this state on the property for four
years after the decedent's death, unless it is earlier
discharged. The tax commissioner may issue a certificate of
subordination of any lien imposed by this division upon any part
of the property subject to the lien, if the tax commissioner
determines that the state will be adequately secured after the
subordination.
Section 2. That existing sections 319.54, 1547.54, 1548.07, 1548.071, 1548.08,
1548.11,
1775.24, 2101.16, 2105.06, 2105.061, 2106.10, 2106.11, 2106.13, 2106.15,
2106.16, 2106.17,
2106.18, 2106.19, 2106.20, 2106.22, 2106.24, 2107.63, 2109.32, 2109.67,
2113.03, 2113.23,
2113.53, 2113.54, 2113.86, 2115.16, 2117.25, 2117.251, 2127.02, 2127.03,
2127.04, 2127.31, 2127.41, 2129.07, 2329.83, 4503.12, 4505.06, 4505.10,
4549.41,
5731.16, and 5731.37 and sections 2106.01, 2106.02, 2106.03, 2106.04, 2106.05,
2106.06, 2106.07, and 2106.08 of the Revised Code are hereby repealed.
Section 3. Sections 319.54, 1547.54, 1548.07, 1548.071, 1548.08, 1548.11,
1775.24, 2101.16, 2105.06, 2105.061, 2106.11, 2106.13, 2106.15, 2106.16,
2106.18, 2106.19, 2106.22, 2107.63, 2109.32, 2109.67, 2113.03, 2113.23,
2113.53, 2113.54, 2113.86, 2115.16, 2117.25, 2117.251, 2127.02, 2127.03,
2127.04,
2127.31, 2127.41, 2129.07, 2329.83, 4503.12, 4505.06, 4505.10, 4549.41,
5731.16, and 5731.37 of the Revised Code, as amended by this act; sections
2106.10 (2106.21), 2106.11 (2106.22),
2106.13 (2106.23), 2106.15 (2106.24), 2106.16 (2106.25), 2106.17 (2106.26),
2106.18 (2106.27), 2106.19 (2106.28), 2106.20 (2106.31), 2106.22 (2106.32),
and
2106.24 (2106.36) of the Revised Code, as amended by this act, for the purpose
of adopting new section numbers as indicated in parentheses; and new sections
2106.01, 2106.02, 2106.03, 2106.04, 2106.05, 2106.06, 2106.07, 2106.08,
2106.10, 2106.11, and 2106.13 and sections 2106.09, 2106.12, and 2106.14 of
the
Revised Code, as enacted by this act, shall apply to the estates of decedents
who die on or after the effective date of this act.
Section 4. Section 1548.07 of the Revised Code is presented in this act
as a composite of the section as amended by both
Sub. H.B. 458 and Am. Sub. S.B. 182 of the 120th General Assembly, with the
new language of neither of the acts shown in capital letters. Section 4503.12
of the Revised Code is presented in this act
as a composite of the section as amended by both Am. H.B. 141 and Am.
Sub. S.B. 60 of the 122nd General Assembly, with the new language of
neither of the acts shown in capital letters. Section 4505.06 of the Revised
Code is presented in this act
as a composite of the section as amended by both Am. Sub. H.B. 611 and Am.
Sub. S.B. 142 of the 122nd General Assembly, with the new language of neither
of
the acts shown in capital letters. This is in
recognition of the principle stated in division (B) of section
1.52 of the Revised Code that such amendments are to be
harmonized where not substantively irreconcilable and constitutes
a legislative finding that such is the resulting version in
effect prior to the effective date of this act.
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